PURPOSE: To make it possible to form a thin film transistor having offset structure or LDD structure on a large board with simplicity by providing a source/ drain area on an offset portion produced by a gate electrode or on a side wall formed at the offset portion around the gate electrode.
CONSTITUTION: A source/drain area 105 is formed on an offset portion by a gate electrode 102 on a board 101 or on a side wall 104 formed at the offset portion around the gate electrode 102. In this case, the source/drain area 105 consists of a silicon film 105 selectively formed on the side wall 104 by diffusing impurities, such as P, A and B or the like from the side wall 104. This construction makes it possible to form a thin film transistor having offset structure or LDD structure on a large board by using a simple process.