A process for the production of a semiconductor device comprising the steps of; (a) forming a patterned mask layer on a surface of a semiconductor substrate, (b) etching the semiconductor substrate using the mask layer as an etching mask, to form a step between a portion of the semiconductor substrate covered with the mask layer and an etched portion of the semiconductor substrate, (c) forming an insulating film on the entire surface, and then planarizing the insulating film to cover the etched portion of the semiconductor substrate with the insulating film, (d) removing the mask layer, then, forming a first gate insulating film on an exposed surface of the semiconductor substrate, then forming a first gate electrode on the first gate insulating film, and at the same time, forming a first word line extending from the first gate electrode on the insulating film, (e) forming an interlayer on the entire surface, and bonding the semiconductor substrate and a supporting substrate to each other through the interlayer, (f) grinding and polishing the semiconductor substrate from its rear surface to expose a bottom surface of the insulating film and to leave a semiconductive layer which is the semiconductor substrate remaining after the polishing, surrounded by the insulating film, and (g) forming a second gate insulating film on an exposed surface of the semiconductive layer, then forming a second gate electrode on the second gate insulating film, and at the same time, forming a second word line extending from the second gate electrode on the insulating film.