PURPOSE: To prevent a constriction or disconnection from occurring at the wirings of second layer by burying electrodes and wirings of the first layer in a substrate and eliminating the production of stepwise difference in the intersection of electrodes and wirings of the second layer.

CONSTITUTION: With a photoresist film 13 and a dioxidized silicon insulating film 12 as masks a substrate 11 is etched, a recess is formed, and Si+ ions are implanted, thereby forming an n type active layer 14. Then, the film 13 is removed, Schottky gate electrode 15 and wirings 16 are formed, and the film 12 is then patterned, thereby forming an n+ type source region 17 and an n+ type drain region 18. Then, an AuGe film is patterned by a lift-off method, a source electrode 19 and a drain electrode 20 are formed, and a dioxidized silicon insulating film 21 is formed by a chemical vapor phase growing method. The film 21 is patterned, thereby forming a through hole, and overlay electrodes 22, 23 are then formed.