According to one embodiment, a semiconductor memory device includes a multilayer body, a second electrode film provided on the multilayer body, a second insulating film provided on the second electrode film, a semiconductor film, a memory film and a gate insulating film. At boundary between the inner surface of the second through hole and the inner surface of the third through hole, or on the inner surface of the second through hole, a step difference is formed so that an upper side from the step difference is thicker than a lower side from the step difference.