Abstract: A semiconductor device which suppresses soft errors and functions as a non-volatile memory and a method for manufacturing the same. In the semiconductor device, a first non-volatile memory element and a second non-volatile memory element are electrically coupled to a first memory node and a second memory node through a first MOS transistor and a second MOS transistor respectively. A first capacitor and a second capacitor each have a storage node electrically coupled to the first memory node and the second memory node respectively and each have a cell plate to form a capacitance between the storage node and the cell plate.