To secure a reinforced flexibility and adaptability for the application to various manufacturing technologies such as CMOS technology by a method wherein a contact gate, a polysilicon layer and a conductive layer are successively formed on a source/drain regions adjacent to a field oxide.

An undoped polysilicon layer 50 is formed on a field oxide 14, a gate 20, a contact gate 28 and source/drain regions 40 to form a doped region thereon and further forming a conductive layer 70 on top of it. That is, in order to form the contact to source/drain regions 40 adjacent to a field oxide 14, the three stages as follows are used i.e., the first stage of forming the contact gate at least partly on a field oxide 14, the second stage of forming the polysilicon layer 50 on the contact 28 and the source/drain regions 40 so that the contact gate structure provided with the flexibility and adaptability may be erected.