A semiconductor device includes: a SOI substrate including a support layer, a first insulation film and a SOI layer; a first circuit; a second circuit; and a trench separation element. The SOI substrate further includes a first region and a second region. The first region has the support layer, the first insulation film and the SOI layer, which are stacked in this order, and the second region has only the support layer. The trench separation element penetrates the support layer, the first insulation film and the SOI layer. The trench separation element separates the first region and the second region. The first circuit is disposed in the SOI layer of the first region. The second circuit is disposed in the support layer of the second region.