A lower metal layer is provided on a lower interlayer insulating film in an MIM capacitance element forming region. The lower metal layer is formed by the same step as that in which the lower interconnection layer is formed. A dielectric layer and an upper metal layer patterned using the same mask are provided on the lower metal layer. The upper metal layer is formed to have a thickness that is thinner than the thickness of the lower metal layer. Thus, it becomes possible to achieve high reliability (lifetime) of the MIM capacitance element by improving the structure of the MIM capacitance element as well as the manufacturing steps.