Semiconductor device having an improved plug structure and method of manufacturing the same

摘要

A conductive plug is formed in an interlayer insulation film and on an isolating layer which isolates semiconductor elements on a semiconductor substrate. The conductive plug electrically connects a pair of active regions of the semiconductor elements formed on the different sides of the isolating layer. Alternatively, a conductive plug is formed in an interlayer insulation film and on a conducive line formed on an isolating layer which isolates semiconductor elements on a semiconductor substrate. The conductive plug electrically connects the conductive line and an active region of the semiconductor element.