Provided is a method of manufacturing a semiconductor circuit device including a MOS transistor and a capacitor element in which a gate electrode of a MOS transistor is formed of a first polysilicon film, a capacitor is formed of the first polysilicon film, a capacitor film, and a second polysilicon film, reduction in resistance of a normally-off transistor and reduction in resistance of a lower electrode of the capacitor are simultaneously performed, and reduction in resistance of an N-type MOS transistor and reduction in resistance of an upper electrode of the capacitor are simultaneously performed.