There is formed a first concave portion that extends inside a semiconductor substrate from a main surface thereof. An insulating film is formed over the main surface, over a side wall and a bottom wall of the first concave portion so as to cover an element and to form a capped hollow in the first concave portion. A first hole portion is formed in the insulating film so as to reach the hollow in the first concave portion from an upper surface of the insulating film, and to reach the semiconductor substrate on the bottom wall of the first concave portion while leaving the insulating film over the side wall of the first concave portion. There is formed a second hole portion that reaches the conductive portion from the upper surface of the insulating film. The first and second hole portions are formed by the same etching treatment.