| 摘要 |
PROBLEM TO BE SOLVED: To provide a semiconductor device capable of miniaturizing an element by eliminating a jutting of a floating gate electrode over the element separation region, and concurrently obtaining the predetermined coupling ratio. SOLUTION: A first polycrystalline silicon film 5 is formed in a tapered shape (a tapered part 5aa) with its upper part 5a tapered from the lower side to the upper part. The element separation insulating film 11 formed on the side of the tapered part 5aa of the upper part 5a of the first film 5 can be removed by the dry-etching process. COPYRIGHT: (C)2007,JPO&INPIT
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