A semiconductor device has a substrate; a multi-layered interconnect formed on the substrate, and having a plurality of interconnect layers, each of which being configured by an interconnect and an insulating layer, stacked therein; a memory circuit formed in a memory circuit region on the substrate in a plan view, and having a peripheral circuit and at least one capacitor element embedded in the multi-layered interconnect; and a logic circuit formed in a logic circuit region on the substrate, wherein the capacitor element is configured by a lower electrode, a capacitor insulating film, an upper electrode, an embedded electrode and an upper interconnect; the top surface of the upper interconnect, and the top surface of the interconnect configuring the logic circuit formed in the same interconnect layer with the upper interconnect, are aligned to the same plane.