An insulated gate field effect transistor with (a) a base having source/drain regions, a channel forming region, a gate insulating film formed on the channel forming region, an insulating layer covering the source/drain regions, and a gate electrode formation opening provided in a partial portion of the insulating layer above the channel forming region; (b) a gate electrode formed by burying a conducive material layer in the gate electrode formation opening; (c) a first interlayer insulating layer formed on the insulating layer and the gate electrode and containing no oxygen atom as a constituent element; and (d) a second interlayer insulating layer on the first interlayer insulating layer.