To provide a semiconductor device in which elements of different structures are formed on the same substrate while reducing the number of steps in view of the fact that fabricating elements of different structures and different characteristics on the same substrate at the same time increases the number of steps, resulting in a complicated process, and to provide a manufacturing process therefor.

High-speed transistors and highly resistant transistors are efficiently manufactured in response to a memory transistor that requires the largest number of steps during formation of elements among the elements that constitute a semiconductor device. This enables manufacturing a less expensive semiconductor device in which an increase in the number of steps is suppressed.

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