To provide a semiconductor device which has a small element area and can suppress damages caused by wire bonding, and a method for manufactur ing the device.

In a semiconductor device, an n+-type drain diffusion areas 4 which is formed as an impurity diffusion layer is formed in the n-type silicon layer (silicon active layer) of an SOI substrate constituted by forming the silicon layer 3 on a single-crystal silicon substrate 1 through a silicon oxide insulating layer 2. The surface-side part of the portion overlapping the diffusion area 4 of a drain electrode 7 constituting metallic wiring becomes a drain pad 17 serving as a bonding pad. An impact relieving section 9 composed of a silicon oxide film is provided between the drain pad 17 and the diffusion area 4 so as to relieve the impact given to the diffusion area 4 at the time of performing wire bonding. The impact relieving section 9 is formed on the portion overlapping the drain pad 17 of the diffusion area 4.