| 摘要 |
PROBLEM TO BE SOLVED: To provide a semiconductor device of a structure, wherein a polycrystalline silicon layer is used as an active layer, each element is formed with complete dielectric isolation, the cost of the device is low and the characteristics of the device are excellent. SOLUTION: An insulating film 9 separating a P-MOS part and an N-MOS part of this semiconductor device from each other is formed in such a way as to equate its position with the position of the part, which is not selectively formed with a buried oxide film 2, of the surface of a substrate 1, and the P-MOS part and the N-MOS part are completely isolated dielectrically from each other by the contact of the film 9 with the film 2. Moreover, by equating the positions of the recessed region without selectively forming the film 2 and the film 9 with each other, the device has also an advantage that steps within the surface of the substrate 1 can be significantly reduced.
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