Semiconductor device and nonvolatile semiconductor memory device comprising a plurality of semiconductor elements as well as process for the same

A nonvolatile semiconductor memory device comprising a memory element and a peripheral circuit element, wherein

• said memory element includes:
• a floating gate electrode formed above a substrate;
• an intermediate insulating film formed on said floating gate electrode;
• and
• a control gate electrode formed on said intermediate insulating film, and
• said peripheral circuit element includes:
• a gate insulating film which is formed on said substrate and which comprises the same layer as that of said intermediate insulating film;
• and
• a gate electrode formed on said gate insulating film.

A process for a semiconductor device comprising first and second semiconductor elements comprising:

• the step of forming a lower electrode in a region wherein said first semiconductor element is formed within a region wherein said first and second semiconductor elements are formed above a substrate;
• the step of forming an insulating film which extends from said lower electrode in the region wherein said first semiconductor element is formed to said substrate in the region wherein said second semiconductor element is formed;
• the step of forming a conductive film on said insulating film;
• the step of forming a resist film on said conductive film;
• and
• the step of forming an upper electrode located on said insulating film in the region wherein said first semiconductor element is formed and of forming a gate electrode located on said insulating film in the region wherein said second semiconductor element is formed by partially removing said conductive film through etching using said resist film as a mask.