PURPOSE: To obtain a gate electrode deviated to the source region side simply by forming source and drain regions while using a two-layer structure pattern having an approximately T-shaped cross section as a mask and shaping the gate electrode only to an undercut section on the source region side of the two-layer structure pattern.

CONSTITUTION: A resist film 12 and an insulating film 21 are laminated successively onto a semiconductor substrate 1 to which an operating layer 2 has been formed previously, and a bilaterally symmetric two-layer structure pattern 30 having an approximately T-shaped cross section is shaped. An impurity is implanted in high concentration while using the two-layer structure pattern 30 as a mask, and a source region 3 and a drain region 4 are formed to the semiconductor substrate 1. A gate electrode material film 41 composed of a high melting-point metal is shaped onto the sidewall section of the two-layer structure pattern 30, a resist film 14 covering the gate electrode material film 41 on the source region 3 side is formed, and the gate electrode material film 41 of an undercut section on the drain 4 side is removed while employing the film 14 as a mask. The resist film 14 is taken off, the gate electrode material film 41 is removed from a section just above the two-layer structure pattern 3 while using the pattern 30 as a mask, and the pattern 30 is taken off.