A semiconductor memory device and a method for manufacturing the same are disclosed, which reduce parasitic capacitance generated between a storage node contact and a bit line of a high-integration semiconductor device. A method for manufacturing a semiconductor memory device includes forming a buried word line in an active region of a cell region, forming an insulation layer in the cell region and a lower electrode layer of a gate in a peripheral region so that a height of the insulation layer is substantially equal to that of the lower electrode layer, and providing a first conductive layer over the cell region and the peripheral region to form a bit line layer and an upper electrode layer.