Patent ID: 7851279

Claim:
A method for manufacturing a semiconductor device, comprising the steps of: forming a first conductive film and a second conductive film over a substrate; forming a first insulating film over the first conductive film and the second conductive film; removing a part of the first insulating film, allowing the first insulating film to be left over the second conductive film and the first conductive film to be exposed; forming a second insulating film over the first conductive film and the first insulating film; forming a charge accumulation layer over the first conductive film with the second insulating film interposed therebetween, allowing the charge accumulation layer not to overlap the second conductive film; forming a tunnel insulating film over the charge accumulation layer, allowing the tunnel insulating film not to overlap the second conductive film; forming over the tunnel insulating film a first semiconductor film that overlaps the first conductive film; forming over the second insulating film a second semiconductor film that overlaps the second conductive film, and a third semiconductor film that does not overlap either the first conductive film or the second conductive film; forming a third insulating film over the first semiconductor film, the second semiconductor film, and the third semiconductor film; and forming a third conductive film over the third semiconductor film with the third insulating film interposed therebetween.