An object of the present invention is to provide a semiconductor device which enables to reduce the device area, while securing the breakdown voltage between the drain and the source of each MOS transistor for the semiconductor device including plural MOS transistors, which are arrayed adjacently each other, with different types of channel conductivity. The semiconductor device includes a semiconductor substrate, a buried oxide film and a semiconductor layer, and furthermore the semiconductor layer has an island-like semiconductor layer, in which a MOS transistor is formed, the MOS transistor has a source region, and a drain region that is positioned in the periphery of the source region, an island-like semiconductor layer, in which a MOS transistor is formed, the MOS transistor has a drain region, and a source region is that is positioned in the periphery of the drain region, an isolation trench which isolates the former island-like semiconductor layer from other portions of the semiconductor layer, an isolation trench which isolates the latter island-like semiconductor layer from other portions of the semiconductor layer, and a buffer region, in which the electric potential is fixed to the lowest electric potential in a circuit, which prevents an electrical interference occurred between transistors.