In a process of dividing gates of multi-layered films in fabricating a NAND flash memory having a three-dimensional structure, a pattern is prevented from deforming and falling. A ratio of a length L to a height h of control gate groups configuring a memory cell of the flash memory is set to be less than 1.65 which is a range in which buckling does not occur. It is desirable that a ratio of a length L to a width W of the control gate groups is set to be less than 16.5.