The present invention aims at providing a semiconductor memory device that can be manufactured by a MOS process and can realize a stable operation. A storage transistor has impurity diffusion regions, a channel formation region, a charge accumulation node, a gate oxide film, and a gate electrode. The gate electrode is connected to a gate line and the impurity diffusion region is connected to a source line. The storage transistor creates a state where holes are accumulated in the charge accumulation node and a state where the holes are not accumulated in the charge accumulation node to thereby store data “1” and data “0”, respectively. An access transistor has impurity diffusion regions, a channel formation region, a gate oxide film, and a gate electrode. The impurity diffusion region is connected to a bit line.