The generation of a variation in properties of vertical transistors is restrained. A vertical MOS transistor is formed in a semiconductor substrate. A first interlayer dielectric film and a first source wiring are formed over the front surface of the substrate. The first source wiring is formed over the first interlayer dielectric film, and is overlapped with the vertical MOS transistor as viewed in plan. Contacts are buried in the first interlayer dielectric film. Through the contacts, an n-type source layer of vertical MOS transistor is coupled with the first source wiring. Openings are made in the first source wiring.