| 摘要 |
A semiconductor device and a manufacturing method thereof are provided to prevent the degradation of crystallinity of a semiconductor layer for forming a field effect transistor and to improve the controllability of a critical value due to a back gate electrode. A semiconductor layer is formed on a semiconductor substrate(11) by using an epitaxial growth. A first buried insulating layer(22) is buried in a first region(R1), wherein the first region is located between the semiconductor substrate and the semiconductor layer. A second buried insulating layer(24) is buried in a second region(R2), wherein the second region is located between the semiconductor substrate and the semiconductor layer. An efficient work function or a fixed charge amount of the first buried insulating layer is different from the second buried insulating layer.
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