An insulating film made of the same material as that of a gate insulating film is formed so as to cover one sidewall of a control gate on a conducting film for floating gate. By selectively removing the conducting film for floating gate with the insulating film as a mask, a floating gate is formed from the conducting film for floating gate, and a portion of the gate insulating film is exposed at the floating gate. A nitrogen introduced portion is formed by introducing nitrogen into the exposed portion of the gate insulating film. Then, the insulating film is removed to expose an upper surface of a lateral protrusion of the floating gate. An erase gate is formed so as to face the upper surface and a side surface of the lateral protrusion.