To provide a method for conditioning capacity which has no use for providing a protective film after conditioning the capacity, and to provide a trimmer capacitor suitable for it.

Related to the method for conditioning the capacity of a capacitor constituted by forming a lower electrode, a dielectric film and an upper electrode over an insulating substrate in this order, the dielectric film comprises an oxide, and a protective film consisting of a material transmitting a laser is further formed on the upper electrode, and the laser is irradiated from upper side of the protective film toward the upper electrode, to partially oxidize the upper electrode. As a material transmitting the laser, for example, when the laser is a YAG laser, a silicon oxide and a polyimide, etc. are quoted.

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