nd of the dielectric film 23, the end of the top electrode 24, and the end of the bottom electrode 22, the stress concentration in heattreatment of the dielectric film 23 can be alleviated.Embodiment 3In FIGS. 6 and 7, transistors and other circuit elements for composing the integrated circuits are formed on a silicon substrate 41 aside from the capacitor, but the other parts not related directly