A method for manufacturing a non-volatile memory device includes forming a device isolation structure in a substrate, forming a floating gate, an inner layer dielectric (ILD) layer, and a floating gate contact on the substrate, and forming an interconnect structure on the ILD layer. The interconnect structure includes alternately stacked metal layers and inter metal dielectric (IMD) layers and vias connecting the upper and lower metal layers. In the method, after the ILD layer is formed, first and second comb-shaped contacts are simultaneously formed in at least one of the ILD layer and the IMD layers above the device isolation structure, wherein the first comb-shaped contact is a floating gate extension part, and the second comb-shaped contact is a control gate. During the forming of the interconnect structure, a structure is simultaneously formed for electrically connecting the floating gate extension part to the floating gate contact.