Semiconductor device and method of manufacturing the same

摘要

Provided is a semiconductor device formed to an SOI substrate including a MOS transistor in which a parasitic MOS transistor is suppressed. The semiconductor device formed on the SOI substrate by employing a LOCOS process is structured such that a part of a a polysilicon layer to becomes a gate electrode includes: a first conductivity type polysilicon region corresponding to a region of the silicon active layer which has a constant thickness and is to become a channel; and second conductivity type polysilicon regions corresponding to LOCOS isolation edges in each of which a thickness of the silicon active layer decreases.