Extension regions 7 are formed through implantation using offset sidewalls 6a of a footing profile as a mask, and sidewalls 9 are formed on the offset sidewalls 6a so that source and drain regions 10 are formed into the sidewall through implantation, so that the extension regions 7 are made separated away from both edges of the gate, contributing to enlargement in an effective gate length, and dealing with the narrowed gate pitch, without increasing the number of processes.