A first capacitor recess and a wiring trench are formed through an interlayer insulating film. A lower electrode fills the first capacitor recess, and a first wiring fills the wiring trench. An etching stopper film and a via layer insulating film are disposed over the interlayer insulating film. A first via hole extends through the via layer insulating film and etching stopper film and reaches the first wiring, and a first plug fills the first via hole. A second capacitor recess is formed through the via layer insulating film, the second capacitor recess at least partially overlapping the lower electrode, as viewed in plan. The upper electrode covers the bottom and side surfaces of the second capacitor recess. A capacitor is constituted of the upper electrode, etching stopper film and lower electrode. A second wring connected to the first plug is formed over the via layer insulating film.