PURPOSE: To obtain the MIS type transistor having excellent device characteristics by a method wherein an SiO2 film is provided between a magnesia spinnel film and a semiconductor substrate by heating up the semiconductor substrate, whereon said magnesia spinnel film is formed, in an oxidation atmosphere.

CONSTITUTION: The magnesia spinnel film 2 is epitaxially grown on the surface of a silicon substrate 1, an SiO2 film 4 is formed, and an SiO2 film 45 is provided by performing a heat treatment in an oxidation atmosphere. A polycrystalline silicon film 5 is provided, N type impurities 6 are ion-implanted, and N type impurity region 61 is formed by performing a heat treatment. An insulating film 47 is provided, and the MIS transistor is formed by providing a contact hole 7 and a metal film 8. The SiO2 film 45 is provided for the purpose of reducing the electron capture level of the interface located between the magnesia spinnel film 2 and the silicon substrate 1, and the film thickness ranging from several 10∼100 or thereabout is considered to be sufficient for said film 45.