PURPOSE: To accomplish a good connection by providing a first wiring layer to be connected to the impurity diffusion region in the part on the end of a field insulating film where the substrate is exposed, and a second wiring layer connecting to the first wiring layer in the opening part of an inter-layer insulating film.

CONSTITUTION: A first wiring layer 6 is comprised of, for instance, a polycrystalline silicon layer and extended to become the gate electrode of an MOS transistor for instance. The first wiring layer 9 directly connects to an impurity diffusion region 3 through a part 5 where the substrate is exposed. A second wiring layer 9 connects to the first wiring layer 6 through the opening part 7 of an inter-layer insulating film 8 provided on the first wiring layer 6. It thus connects to the impurity diffusion region 3 through the first wiring layer 6. The second wiring layer 9 has an impurity introduced into, for instance, the connection region thereof. With this, even if the second wiring layer is provided with an ultra-high resistance, the connecting resistance between the impurity diffusion region 3 and the first wiring layer 6 can be made sufficiently low.