A semiconductor device comprises a semiconductor substrate having a first insulator, and a semiconductor channel region formed on the first insulator, wherein the semiconductor channel region comprising at least two first regions both having the first conductivity type, a second region of the conductivity type opposite to the first conductivity type, the second region being provided between the two first regions, a second insulator formed on the second region, a gate electrode formed on the second insulator, a third region having the same conductivity type as that of the second region, the third region being electrically conductive to the second region, a third insulator formed on the third region, the third insulator having a width narrower than the widths of an isolation region for isolating the semiconductor formation region, and a fourth region of the same conductivity type as that of the third region, the fourth region being electrically conductive to the third region.