One portion of a first insulator film, which is positioned on a second semiconductor region, and another portion of the first insulator film, which is positioned on a third semiconductor region, are removed, while a first portion of the first insulator film, which is positioned on a first semiconductor region is remained, one portion of a second insulator film, which is positioned on the first semiconductor region, and another portion of the second insulator film, which is positioned on the second semiconductor region, are removed, while a second portion of the second insulator film, which is positioned on the third semiconductor region is remained, and a metal film that covers the first portion, the second semiconductor region, and the second portion, and the second semiconductor region are caused to react with each other and a metal compound layer is formed.