Patent attributes
To provide a semiconductor device which occupies a small area and is highly integrated. A first conductive layer is formed; a first insulating layer is formed over the first conductive layer; a second conductive layer is formed over the first insulating layer using the same material as the first conductive layer; a third conductive layer is formed over the second conductive layer; a second insulating layer is formed over the third conductive layer; a resist mask is formed over the second insulating layer; etching is successively performed from the upper layer and an opening is formed in the first conductive layer and the diameter of the opening in the second conductive layer is increased in the same step; and a contact hole where an upper surface of the first conductive layer is exposed is formed by etching the first insulating layer.