The side spacer 733 and the second conductive layer 730 are used as a mask for doping, and a second impurity region 734, to which doping of the impurity with the conductivity type is performed through the first conductive film 706, is formed with self-aligning (FIG. 11D). [0109] As the impurity with the conductivity type, an element such as phosphorous or arsenic, belonging to Group 15 in the peri