PURPOSE: To realize a gate electrode of a desired size accurately by forming an opaque film on a transparent insulating film formed on a conductive film which becomes a gate electrode, by forming a photoresist thereon and by performing patterning for forming a gate electrode.
CONSTITUTION: A first insulating film 5 which becomes a gate insulating film is formed on a semiconductor substrate 1, conductive films 7, 9 which becomes a gate electrode are formed thereon and a transparent second insulating film 11 including at least one of a silicon oxide film and a silicon nitride film is formed thereon. An opaque film 13 including one or more of a polycrystalline silicon film, an amorphous silicon film, a tungsten silicide film and a titanium nitride film is formed on a second insulating film 11 and a photoresist 15 is formed thereon. The photoresist 15 is irradiated with light, patterning for forming a gate electrode is performed and an opaque film 13 below the photoresist 15 is removed after patterning.
SAITO TAKAYUKI
WATABE SHINYA