| 摘要 |
PROBLEM TO BE SOLVED: To reduce power consumption of an element by suppressing concentration of electric field at the edge of an element formation area in a semiconductor device. SOLUTION: A silicon nitride film is formed on the upper part of a semiconductor film 13 formed on an embedded oxide film 12, in a first polishing resistant film forming step, and an element splitting area 10b in which the semiconductor film 13 and silicon nitride film are selectively removed is formed in an element splitting area forming step. Furthermore, a silicon oxide film 17 is formed on the upper surface of the silicon nitride film and the upper surface of the embedded oxide film 12 in the element splitting area 10b in an element splitting film forming step, a silicon nitride film is formed on the surface of the silicon oxide film 17 in a second polishing resistant film forming step, and then the silicon nitride film on the upper part of the semiconductor film 13 is removed in a second selective removing step of polishing resistant film. The silicon oxide film 17 on the upper part of the semiconductor film 13 is uniformly removed by polishing in a polishing step, and the silicon nitride film is removed in a polishing resistant film removing step.
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