In one embodiment, a non-volatile memory device includes an isolation film defining an active region in a semiconductor substrate; a tunnel insulating film located on the active region; a control gate located on the isolation film; an inter-gate dielectric film parallel to the control gate and located between the control gate and the isolation film; an electrode overlapped by the control gate and the inter-gate dielectric film, wherein the electrode extends over the tunnel insulating film on the active region to form a floating gate; and a source region and a drain region formed in the active region on both sides of the floating gate.