Further, the manufacturing method according to the present embodiment is a process in which the ONO insulating film 19-1 which is the interelectrode insulating film of the control electrodes CG<0>, CG<1> and the floating electrodes FG<00> to FG<11>, and the ONO insulating film 19-2 which is the groove insulating film filled in the groove 18A<0> and groove 18A<1> use the same insulating film, and a