As for a bypass capacitor, a first capacitor insulating film, together with a tunnel insulating film of a storage element, is formed of a first insulating film, a first electrode being a lower electrode, together with floating gate electrodes of the storage element, is formed of a doped·amorphous silicon film (a crystallized one), a second capacitor insulating film, together with a gate insulating film of transistors of 5 V in a peripheral circuit, is formed of a second insulating film, and a second electrode being an upper electrode, together with control gate electrodes of the storage element and gate electrodes of the transistors in the peripheral circuit, is formed of a polycrystalline silicon film.