To provide a semiconductor device that can be suppressed easily in characteristic variation caused by substrate floating effects even when the thickness of a semiconductor layer is reduced without increasing a device area.
In this semiconductor device, a semiconductor layer 3 formed on an embedded insulating film 2 has a first-conductivity body region 10, a second-conductivity source region 9a, and second-conductivity drain regions 8 and 9b, and a channel is formed in the body region 10 between the drain regions 8 and 9b. The source region 9a is formed to a depth not reaching the embedded insulating film 2 in the semiconductor layer 3 and has a source electrode 12a embedded in the semiconductor layer 3 so that the electrode 12a reaches the body region 10 between the source region 9a and the insulating film 2 through the source region 9a.
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