| http://www.w3.org/ns/prov#value | - According to a sixth aspect of the present invention, the semiconductor element is a memory element including a MOS transistor and a capacitor electrically connected to the MOS transistor, the first wiring layer is a gate wiring layer, the mark structure has the same structure of a gate of the MOS transistor, and the second wiring layer is a cell plate of the capacitor.
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