A drain (7) includes a lightly-doped shallow impurity region (7a) aligned with a control gate (5), and a heavily-doped deep impurity region (7b) aligned with a sidewall film (8) and doped with impurities at a concentration higher than that of the lightly-doped shallow impurity region (7a). The lightly-doped shallow impurity region (7a) leads to improvement of the short-channel effect and programming efficiency. A drain contact hole forming portion (70) is provided to the heavily-doped impurity region (7b) to reduce the contact resistance at the drain (7).