| 摘要 |
PROBLEM TO BE SOLVED: To provide an IC isolating structure which enables downsizing of the dimension, and its manufacture. SOLUTION: An IC isolating structure 40 has a recess 56 provided in a conductive layer possessing a surface section. The recess 56 has a sidewall adjacent to the surface section, and moreover the isolating structure 40 further has an insulator which is provided in the recess and overlaps the surface part. Accordingly, hereby when a transistor is provided within the conductive layer, adjacent to the sidewall of the recess, the overlapping section of the insulator increases the interval between the angle of the upper recess and a gate electrode.
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