A manufacturing method includes forming a laminated body on a substrate. A mask layer is formed on the laminated body, and then a portion of the mask layer is removed to form an opening. Then, using the mask layer as a template, a first portion of the laminated body is removed to expose a portion of the substrate beneath the laminated body. The substrate is processed to alter the ratio between the size of mask opening and the removed first portion. A variable resistance layer is then deposited on exposed portions of the mask layer, the laminated body, and the substrate. Then the variable resistance layer is processed to remove at least a portion covering the substrate to permit contact with the underlying substrate. A second electrode layer is deposited to fill the removed portions of the laminated body.