PURPOSE: To enable to readily cut wirings without deteriorating in the characteristics of an element due to the fusion of a fuse by introducing a substance which has different self-actuation energy as compared with a substance which forms the fuse at the position where the fuse is molten.

CONSTITUTION: A fuse 32 which is formed of the same aluminum as aluminum wirings 21 but has narrow width as compared with the wirings is formed. Then, copper or chromium is, for example, introduced by ion implantation method to the fuse which does not need fusion of fuses 32. Since the ion implantation of the copper or chromium has an effect of hardly causing an electromigration, the fusion of wirings can be incorporated with selectivity in the cutting of the wirings. Then, a current of suitably selected value is flowed to the fuse, thereby causing an electromigration. At this time the fuse which was not ion implanted is cut as designated by numeral 33, but the fuse which was ion implanted maintains the state as it is.