| 摘要 |
In a semiconductor device including a MOSFET, a first semiconductor layer is formed over a silicon substrate and has a gate region. Further, a second semiconductor layer is formed over the first semiconductor layer with a gate oxide film therebetween, and has an active region. The active region has a source region, a drain region and a channel region. An insulator layer on the active region encloses a back gate wiring layer.
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