An object is to provide a structure of a semiconductor device which allows higher degree of integration both in vertical and horizontal directions, and to provide manufacturing method therefor. The semiconductor device includes source.drain electrodes connected to n.sup.- and n.sup.+ source.drain regions of an MISFET and has a function as a part of a bit line, and a gate electrode connected to a first interconnection as a word line. Electrodes are insulated from each other by a sidewall insulating film, silicon oxide film or a silicon nitride film provided inbetween. Since the word line and the bit line do not cross in the same plane, the difference in level in the vertical direction can be reduced.