An EEPROM includes: a semiconductor layer of a first conductive type; and a first insulating film formed on the semiconductor layer. First through fifth impurity regions are formed in top layer portions of the semiconductor layer. On the first insulating film, a select gate, and first and second floating gates are respectively disposed opposite a region between the first impurity region and the second impurity region, a region between the second impurity region and the third impurity region, and a region between the third impurity region and the fourth impurity region. In the first insulating film, first and second tunnel windows are respectively formed at portions in contact with the first and second floating gates. A sixth impurity region of the second conductive type, which is connected to the second impurity region, is formed in the top layer portion of the semiconductor layer that opposes the second tunnel window.