| 摘要 |
PROBLEM TO BE SOLVED: To flatten a step caused by the formation of a lower gate electrode accurately and efficiently. SOLUTION: An SiO2 film 10 is so deposited as to fill a recessed part 2 of a stopper film 3 (S10), and a recessed part 12 is formed only in a gate electrode formation section of the SiO2 film 10 (S11). Thereafter, a polysilicon layer 4 is so deposited as to fill the recessed part 12 (S12), and then the polysilicon layer 4 is etched (S14) via a mask 13 (S13) and then polished to be flattened to the same thickness as the SiO2 film 10 to form a gate electrode 14 (S15). Next, a SiO2 film 15 is so deposited as to cover the gate electrode 14, and then hydrogen ions are implanted from the SiO2 film 15 side to form an ion-implanted layer 16 in a semiconductor substrate 1 (S16). Thereafter, a base substrate 8 is laid on the surface of the SiO2 film 15 (S17), heat treatment is conducted to peel off the semiconductor substrate 1 (S18), and only the remaining part of the semiconductor substrate 1 is selectively polished (S19).
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