Abstract: An EEPROM comprising a selecting gate which overlaps with one side of a floating gate and a certain part of a source electrode and a control gate which overlaps with the other side of the floating gate and a certain part of a drain electrode, is improved in charge coupling ratio, showing an increase in program efficiency even at low outer voltages. Application of low outer voltages to the EEPROM brings about a decrease in both the breakdown voltage and the junction breakdown voltage of the gate oxide film of peripheral transistors, allowing a shallow junction and a thin gate oxide film process to be possible. A shallow junction can be effected by an ion-implanting process which results in formation of a source electrode and a drain electrode.