The technique for manufacturing a high-capacitance and high-accuracy MIM electrostatic capacitor by a small number of steps is provided. After a lower electrode of the electrostatic capacitor and second wiring are formed at the same time on a first interlayer insulating film, an opening part is formed in a second interlayer insulating film deposited on the first interlayer insulating film. Next, a capacitance insulating film, a second metal film and a protective metal film are sequentially deposited on the second interlayer insulating film including the interior of the opening part, and the protective metal film, the second metal film and the capacitance insulating film on the second interlayer insulating film are polished and removed by a CMP method, thereby causing the capacitance insulating film, an upper electrode made of the second metal film and the protective metal film to remain in the opening part.