Accordingly, it is an object of the present invention to provide {HEAD ~ an improved semiconductor memory device} and a fabrication method thereof which is capable of lessening the parasitic capacitance formed due to {TAIL ~ polysilicon and impurity areas} 
Accordingly , it is an object of the present invention to provide { HEAD ~ an improved semiconductor memory device } and a fabrication method thereof which is capable of lessening the parasitic capacitance formed due to { TAIL ~ polysilicon and impurity areas }
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