A method for manufacturing a semiconductor device comprises forming a first layer on an impurity diffusion region in a semiconductor substrate by a selective epitaxial growth method, forming a second layer on the first layer by the selective epitaxial growth method, forming a contact hole penetrating an interlayer insulating film in a thickness direction thereof and reaching the second layer, and filling a conductive material into the contact hole to form a contact plug including the first and second layers and the conductive material.