| 摘要 |
PROBLEM TO BE SOLVED: To provide a substrate structure of an SOI element capable of suppressing a floating body effect frequently occurring from the SOI element and a method for manufacturing the same. SOLUTION: The substrate structure of an SOI element comprises an SOI substrate 200 in which a silicon bulk substrate 201, an embedded insulating film 202, and a semiconductor body layer 203 are sequentially formed; a trench 204 formed by selectively etching the film 202 and the body layer 203; a semiconductor sidewall spacer 205 formed in the trench 204; and an insulating film 208 for isolating elements to be filled in the trench 204. The method for manufacturing the same manufactures the substrate structure of the SOI element.
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