A main
electrode region of a
semiconductor element is provided in a
semiconductor region on the surface of a
semiconductor substrate, and first and second interlayer insulating films are deposited on this semiconductor region. A
metal interconnection is provided on top of the second interlayer insulating film. The main
electrode region and the
metal interconnection a shape having a first tapered portion with an isotropic taper angle theta3, which starts from the interface between the first and second interlayer insulating films, and a second tapered portion with an anisotropic taper angle theta4, which starts from a point within the second interlayer insulating film. As a result, the shape of the face of the contact plug connecting to the
metal interconnection is anisotropic, having dimensions which are greater in the direction parallel to the metal interconnection than in the direction perpendicular to the metal interconnection. The shoulders of the
contact hole which are parallel to the metal interconnection are smoothed by anisotropic recession caused by the second tapered portion. Therefore, barrier metal film can be deposited approximately evenly inside the
contact hole. Since the
diameter of the
contact hole does not increase perpendicular to the metal interconnection due to the anisotropic taper angle theta4, the intervals between adjoining metal interconnections can be minimized. The metal interconnection and the contact plug can be comprised from the same conductor or different conductors. The metal interconnection may, for instance, be a
DRAM bit line or the like.