A device and a method for manufacturing the same in which with device includes a single crystal semiconductor substrate and an SOI substrate separated from the single crystal semiconductor substrate by a thin buried insulating film and having a thin single crystal semiconductor thin film (SOI layer) in which well diffusion layer regions, drain regions, gate insulating films, and gate electrodes of the SOI-type MISFET and the bulk-type MISFET are formed in the same steps. The bulk-type MISFET and the SOI-type MISFET are formed on the same substrate, so that board area is reduced and a simple process can be realized by making manufacturing steps of the SOI-type MISFET and the bulk-type MISFET common.