| http://www.w3.org/ns/prov#value | - ting films on the substrate 1, the surface of the silicon oxide film 21 is flattened by chemical mechanical polishing, and a silicon oxide film 22 of film thickness approx. 90 nm is deposited as an insulating film, for example by CVD, above the silicon oxide film 21. [0164] Next, as shown in FIGS. 22 and 23, a contact hole 24 is formed above one (source) of the source and drain of the n+ type semi
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