A MOS transistor includes a gate oxide film, and a gate electrode which is formed by a lamination of first and second conductor films. A capacitive element includes a lower capacitive electrode formed of the first conductor film, a capacitive film made of an insulating film which is different from the gate oxide film, an upper capacitive electrode formed of the second conductor film on the capacitive film, and a leading electrode of the lower capacitive electrode formed of the second conductor film. At the same number of steps as in the case where the gate oxide film is used as the capacitive film, a semiconductor device can be manufactured with the capacitive film provided, the capacitive film being made of a nitride film or the like that is different from the gate oxide film. Consequently, a capacitive film having a great capacitance value per unit area is used so that the occupied area can be reduced and an increase in manufacturing cost can be controlled. In the semiconductor device in which a transistor, a capacitive element, a resistive film and the like are provided, the occupied area can be reduced and the manufacturing cost can be cut down.