A capacitive element has improved electrical properties. The capacitive element is configured in a DRAM cell and has a lower electrode, a capacitive insulator film formed over the lower electrode, and an upper electrode formed over the capacitive insulator film. The upper electrode has a structure in which from the capacitive insulator film side of this electrode, a first upper electrode, a second upper electrode and a third upper electrode are stacked in turn. The third upper electrode is a tungsten film that may contain an impurity. Between the first and third upper electrodes, the second upper electrode is interposed which is a barrier film for preventing the possible impurity in the third upper electrode from diffusing into the capacitive insulator film.