A semiconductor device includes a semiconductor substrate; and a multilevel wiring structure over the semiconductor substrate, the multilevel wiring structure including a first insulating layer, a first conductive layer on the first insulating layer, a second conductive layer on the first insulating layer, a third conductive layer on the first and second conductive layer, a fourth conductive layer on the third conductive layer, and a second insulating layer on the fourth conductive layer. The multilevel wiring structure includes: a first gate electrode comprising first and second insulating films in the first and second insulating layers, respectively, and first, third and fourth conductive films in the first, third and fourth conductive layers, respectively; and a second gate electrode comprising first and second insulating films in the first and second insulating layers, respectively, and second, third and fourth conductive films in the second, third and fourth conductive layers, respectively.