A gate electrode is formed in the following manner. A first resist layer having a first opening is formed on a semiconductor substrate. A second resist layer having a second opening larger than the first opening is formed on the first resist layer. A first conductor layer containing a high-melting-point metal is formed. Subsequently, a second conductor layer containing low-resistance metal is formed, and then the first conductor layer within the second opening is removed by etching. Next, the second resist layer is removed by a lift-off process, and finally the first resist layer is removed by ashing.