A surface region of a P-type semiconductor substrate is defined by an isolation into plural active regions at which a semiconductor element is to be formed. A first diffusion region such as a drain region, a second diffusion region such as a source region, and a wiring member such as a word line are arranged at each active region. The surface of the word line is covered with a first insulating layer. A second insulating layer is provided, in which a region including in common each overhead region on at least two second diffusion regions is removed, leaving an overhead region on the first diffusion region. Provided above the second diffusion region is a conductive member such as a capacity storage electrode, a bit line. A contact member which connects the conductive member and the second diffusion region is formed at a region where the second insulating layer is removed. With the second insulating layer of such configuration, an increase in connection resistance and a connection defect of the capacity storage electrode contact or the bit line contact are prevented.