A first gate electrode and a second gate electrode are formed on a semiconductor substrate, and then a resist pattern is formed so as to selectively leave open a portion including an overlap between the first and second gate electrodes. Next, the overlap between the gate electrodes is removed through isotropic etching. Etching is carried out at this time by an amount within a range of 140% to 200% of the film thickness of the second gate electrode. Next, a normal inter-layer insulating film and light-shielding film are formed. It is possible to eliminate the overlap between the gate electrodes adjacent to an opening of the light-shielding film, suppress the height of the light-shielding film at that portion, reduce shading for the light condensed by a lens and thereby improve the light condensing efficiency of the lens.