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A p-well (12) is formed on the surface of an Si substrate (11) and an isolation insulating film (13) is formed. A thin SiO2 film (14a) is then formed on the entire surface and an oxide film containing a rare earth metal (e.g. La, Y) and Al is formed thereon as an insulating film (14b). Furthermore, a poly-Si film (15) is formed on the insulating film (14b). Thereafter, the SiO2film (14a) and the insulating film (14b) are caused to react each other by performing heat treatment at about 1000°C, for example, thus forming a silicate film containing a rare earth metal and Al. In other words, the SiO2 film (14a) and the insulating film (14b) form a single silicate film.