| http://www.w3.org/ns/prov#value | - Note that aluminum alloy wiring layer comprising aluminum and other metals such as copper could also be used in place of the aluminum wiring layer. [0106] In the present embodiment, as shown in FIG. 11, since the control gate 84 and the gate electrode 82 are simultaneously formed, there is no need to consider the margin for aligning the masks for forming the control gate 84 and the gate electrode
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