Patent ID: 7750404

Claim:
A semiconductor device comprising: an insulated gate field effect transistor including a gate electrode film formed, via a gate insulating film, on a semiconductor film formed on a main surface of a support substrate via an insulating film, and a source region and drain region formed in the semiconductor film to sandwich the gate electrode film in a gate length direction; a support substrate contact including a polysilicon film formed on a first opening via a silicon oxide film, the first opening extending through the semiconductor film and the insulating film and reaching the support substrate; an interlayer dielectric film formed on the semiconductor film and the support substrate contact; and an interconnection connected to the polysilicon film via a conductive material, the conductive material filling a second opening, which extends through the interlayer dielectric film and reaches the support substrate contact, wherein the silicon oxide film is equal to the gate insulating film in thickness, the support substrate contact surrounds the insulated gate field effect transistor, and the polysilicon film is equal to the gate electrode film in thickness.