First, on a semiconductor region of a first conductivity type, a trapping film is formed which stores information by accumulating charges. Then, the trapping film is formed with a plurality of openings, and impurity ions of a second conductivity type are implanted into the semiconductor region from the formed openings, thereby forming a plurality of diffused layers of the second conductivity type in portions of the semiconductor region located below the openings, respectively. An insulating film is formed to cover edges of the trapping film located toward the openings, and then the semiconductor region is subjected to a thermal process in an atmosphere containing oxygen to oxidize upper portions of the diffused layers. Thereby, insulating oxide films are formed in the upper portions of the diffused layers, respectively. Subsequently, a conductive film is formed over the trapping film including the edges thereof to form an electrode.