thereof.In the step shown in FIG. 11 in the second embodiment, on the other hand, the resist pattern RP13 is formed on the bi-polar transistor area 80 in the area including the areas where the collector area 92c and the gate oxide film 52e are formedand the surrounding areas thereof.In the next step, the n-type impurity such as arsenic (As) is introduced through an ion plantation under conditions