In a non-volatile memory in which writing/erasing is performed by changing a total charge amount by injecting electrons and holes into a silicon nitride film serving as a charge accumulation layer, in order to realize a high efficiency of a hole injection from a gate electrode, the gate electrode of a memory cell comprises a laminated structure made of a plurality of polysilicon films with different impurity concentrations, for example, a two-layered structure comprising a p-type polysilicon film with a low impurity concentration and a p′-type polysilicon film with a high impurity concentration deposited thereon.