PURPOSE:To obtain the titled element having a scarce picture defect by a method wherein channel obstructing P type impurity ions are implanted excluding the places desired to form the bulk channels of perpendicular registers and overflow drain regions, etc., and after then, N type impurity ions are implanted to the whole surface to form the bulk channels. CONSTITUTION:An SiO2 film 11a is adhered on a P type Si substrate 11, and first polycrystalline Si layers 12 are deposited corresponding to the overflow drain regions 14 and the perpendicular register regions 13 to be formed afterwards. Then after P type impurity ions are implanted to overflow control gate regions 15 using the first layers as the mask, the layers 12 on the regions 13 are etched. After then, N type impurity ions are implanted to the whole surface to convert the regions 13 into the N type and the regions 15 into the N<-> type, and then a second polycrystalline Si layer is adhered selectively to form a first electrode 16. After a second electrode 17 is provided by adhering selectively a third polycrystalline Si layer similarly, the transfer parts of the regions 13 are formed in a self-alignment manner.