To provide a structure of a semiconductor device that realizes an increase in a capacitor capacitance of a memory circuit to the maximum while inhibiting an increase in a contact resistance of a logic circuit, and a manufacture method thereof. When designating the number of layers of the local interconnect layers having wiring that makes up a logic circuit area as M and designating the number of layers of the local interconnect layers having wiring that makes up the memory circuit as N (M and N are natural numbers and satisfy M>N), capacitance elements are provided over the interconnect layers comprised of (M−N) layers or (M−N+1) layers.