A nonvolatile semiconductor memory device according to the present invention has a control gate electrode which is formed on the upper stage of a stepped portion formed in the principal surface of a substrate with a first insulating film interposed therebetween and a floating gate electrode which is formed to cover up the stepped portion, capacitively coupled to the side surface of the control gate electrode closer to the stepped portion with a second insulating film interposed therebetween, and opposed to the lower stage of the stepped portion with a third insulating film serving as a tunnel film interposed therebetween. Within the semiconductor substrate and in the vicinity of the stepped portion, there is formed a depletion control layer which is composed of a heavily doped impurity region and formed to extend from a position located under the floating gate electrode and at a distance from the upper corner of the stepped portion toward the lower corner of the stepped portion and adjoin the end portion of a drain region without reaching a step side region.