A method for fabricating a semiconductor memory device, said semiconductor memory device comprising: a first CMOS inverter comprising first and second MOS transistors (LT 1, DT 1) having respective, mutually opposite channel conductivity types and connected in series at a first node (N 1) over a semiconductor substrate; a second CMOS inverter comprising third and fourth MOS transistors (LT 2, DT 2) having respective, mutually opposite channel conductivity types and connected in series at a second node (N 2) over said semiconductor substrate, said second CMOS inverter forming, together with said first CMOS inverter, a flip-flop circuit; a first transfer transistor (TF 1) provided on said substrate between a first bit line and said first node, said first transfer transistor having a first gate electrode connected to a word line and driven by a selection signal on said word line; a second transfer transistor (TF 2) provided on said substrate between a second bit line and said second node, said second transfer transistor having a second gate electrode connected to said word line and driven by the selection signal on said word line; and a polysilicon resistance element formed on a device isolation region on said semiconductor substrate, said method comprising the steps of: forming a first polysilicon pattern constituting a gate electrode of said first MOS transistor on a device region of a first conductivity type defined on said semiconductor substrate by said device isolation region via a gate insulation film, simultaneously with a second polysilicon pattern constituting said polysilicon resistance element on said device isolation region, as a result of patterning of a polysilicon film; introducing an impurity element of said second conductivity type into said device region at a first side of said first polysilicon pattern and further into said second polysilicon pattern such that there is formed a source region of said second conductivity type at said first side of said first polysilicon pattern in said device region and doping said second polysilicon pattern with said impurity element; introducing an impurity element of said second conductivity type into said device region at said first side and at a second side opposite to said first side of said first polysilicon pattern and further into said second polysilicon pattern such that there is formed a drain extension region in a part of said device region at said second side of said first polysilicon pattern with an impurity concentration lower than an impurity concentration of said source region and increasing an impurity concentration of said second polysilicon pattern; forming sidewall insulation films on respective sidewall surfaces of said first and second polysilicon patterns; and introducing an impurity element of said second conductivity type into said device region and further into said second polysilicon pattern while using said first polysilicon pattern and said sidewall insulation films at said first side and said second side of said first polysilicon pattern as a mask such that there are formed drain regions of said second conductivity type at respective outer parts of said sidewall insulation films of said first side and said second side of said first polysilicon pattern and such that an impurity concentration of said second polysilicon pattern is increased. forming a first polysilicon pattern constituting a gate electrode of said first MOS transistor on a device region of a first conductivity type defined on said semiconductor substrate by said device isolation region via a gate insulation film, simultaneously with a second polysilicon pattern constituting said polysilicon resistance element on said device isolation region, as a result of patterning of a polysilicon film; introducing an impurity element of said second conductivity type into said device region at a first side of said first polysilicon pattern and further into said second polysilicon pattern such that there is formed a source region of said second conductivity type at said first side of said first polysilicon pattern in said device region and doping said second polysilicon pattern with said impurity element; introducing an impurity element of said second conductivity type into said device region at said first side and at a second side opposite to said first side of said first polysilicon pattern and further into said second polysilicon pattern such that there is formed a drain extension region in a part of said device region at said second side of said first polysilicon pattern with an impurity concentration lower than an impurity concentration of said source region and increasing an impurity concentration of said second polysilicon pattern; forming sidewall insulation films on respective sidewall surfaces of said first and second polysilicon patterns; and introducing an impurity element of said second conductivity type into said device region and further into said second polysilicon pattern while using said first polysilicon pattern and said sidewall insulation films at said first side and said second side of said first polysilicon pattern as a mask such that there are formed drain regions of said second conductivity type at respective outer parts of said sidewall insulation films of said first side and said second side of said first polysilicon pattern and such that an impurity concentration of said second polysilicon pattern is increased.