The present invention adequately activates a substrate
contact region of a support substrate without substantially changing the conventional SOI-
CMOS device formation process. An exposed face of the support substrate is formed in an element isolation region of a layered substrate, which includes a support substrate having a first
semiconductor layer, an insulating layer provided on the support substrate, and a second
semiconductor layer provided on the insulating layer, by
etching away the insulating layer and the second
semiconductor layer. A substrate
contact region is then formed in the support substrate by performing
ion implantation from the side of the exposed face of the support substrate. Thereafter, an element isolation
insulation layer is formed on the exposed face of the support substrate and a
gate oxide film and a gate
electrode are formed on the remaining second semiconductor layer. In addition, drain and source regions are formed by performing the
ion implantation to the remaining second semiconductor layer with the gate
electrode serving as a
mask. Annealing to activate the substrate
contact region, the drain region and the source region is then performed. Thereafter, a
metal layer with a high
melting point is formed on the drain and source regions and the
metal layer is silicided through heat treatment.