Disclosed herein is a device that includes: a semiconductor substrate; a first insulating layer over a surface of the semiconductor substrate; first and second contact plugs each including side and upper surfaces, the side surfaces of the first and second contact plugs being surrounded by the first insulating film, the upper surfaces of the first and second contact plugs being substantially on the same plane with an upper surface of the first insulating layer; a second insulating layer over the first insulating layer; a first conductive layer including a bottom portion on the first contact plug and a side portion surrounded by the second insulating layer; a third insulating layer over the first conductive layer; and a second conductive layer on the second contact plug, apart of a side surface of the second conductive layer being surrounded by both the second and third insulating layers.