PURPOSE: To sharply simplify a manufacturing process of an element by a method wherein, after a first metal film has been formed in a region excluding an element formation region on a substrate, the first metal film and a gate electrode are used as electrodes for plating use and a second metal film is formed.

CONSTITUTION: A gate electrode 23 composed of a metal or a metal compound is formed selectively on a substrate 21. Then, a protective film 24 is formed in an element formation region on the substrate 21. Then, the gate electrode 23 and a first metal film 25 are used as electrodes for plating use; a plating operation is executed; a second metal film composed of a metal whose kind is different from that of the gate electrode 23 is formed. This protective film 24 functions to prevent the first metal film 25 from being applied in an element formation region 21-1 on the substrate. A plating operation used to form second metal films 26, 27 has a function to selectively plate only the metal film with a coating; accordingly, it functions in such a way that the second metal films 26, 27 are formed only on the gate electrode 23 composed of the metal or the metal compound end the metal film 25 composed of the metal and are not formed on the element formation region 21-1 on the substrate. In addition, the plating operation forms the second metal films 26, 27 playing a role of a mask during an ion implantation operation simultaneously on a whole face of the gate electrode 23 and a whole face of the metal film 25; accordingly, a manufacturing process can be simplified.