The method of claim 16, wherein the first upper electrode film includes at least one selected from the group consisting of titanium, nickel, zirconium, molybdenum, ruthenium, palladium, hafnium, tantalum, iridium and platinum, and the second upper electrode film includes at least one selected from the group consisting of titanium nitride, nickel nitride, zirconium nitride, molybdenum nitride, ruthenium nitride, palladium nitride, hafnium nitride, tantalum nitride, iridium nitride, platinum nitride, tungsten nitride, aluminum nitride, niobium nitride, titanium silicon nitride, titanium aluminum nitride, titanium boron nitride, zirconium silicon nitride, tungsten silicon nitride, tungsten boron nitride, zirconium aluminum nitride, molybdenum silicon nitride, molybdenum aluminum nitride, tantalum silicon nitride and tantalum aluminum nitride.