PURPOSE: To eliminate the directional properties of an etching rate, and to improve specific accuracy between semiconductor capacitance elements by forming the shape of at least one of a lower electrode and an upper electrode for a fundamental capacitance element to a circular shape.

CONSTITUTION: A fundamental capacitance element 10 has a lower electrode 2, a dielectric film 3 such as a nitride film formed so as to coat the upper section of the lower electrode 2 and a circular upper electrode 4 shaped onto the dielectric film 3 on a semiconductor substrate 1, and is constituted so as to have a specified capacitance value C. n fundamental capacitance elements 10 having the same geometry, structure and capacitance are arranged, and connected in parallel. Accordingly, the directional properties of etching rates at the time of the etching of the electrodes are removed and the whole is etched uniformly by forming the shapes of ones of the lower electrodes 2 and the upper electrodes 4 for each fundamental capacitance element 10 to a circular shape, thus eliminating the factors of the mutual dispersion of respective fundamental capacitance element 10, then improving specific accuracy between the semiconductor capacitance elements.