A semiconductor device and a method for manufacturing the same of forming a silicon nitride film selectively without giving damages or contaminations to a surface of the silicon substrate thereby forming different types of gate dielectrics in one identical silicon substrate, are obtained by forming a silicon dioxide on the surface of a silicon substrate, then removing a portion thereof, forming a silicon nitride film to the surface of the substrate from which the silicon dioxide has been removed and, simultaneously, introducing nitrogen to the surface of the silicon dioxide which is left not being removed or, alternatively, depositing a silicon dioxide on the surface of the silicon substrate by chemical vapor deposition, then removing a portion thereof, forming a silicon nitride film on the surface of a substrate from which the silicon dioxide has been removed, and, simultaneously, introducing nitrogen to the surface of the silicon dioxide left not being removed, successively, dissolving and removing nitrogen-introduced silicon oxide film to expose the surface of the substrate and oxidizing the exposed surface of the silicon substrate and the silicon nitride film.