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.