A semiconductor device obtains high current ratio accuracy by eliminating an influence of plasma charging using a MOS-type transistor in which a channel region is isolated and separated from a semiconductor substrate. In a current mirror circuit in which both of a well of a NMOS-type transistor that generates a bias and a well of a NMOS-type transistor that receives the bias are formed insulated and separated from a semiconductor substrate, a connection circuit is connected between gate electrodes and wells of NMOS-type transistors without through the semiconductor substrate, and the connection circuit makes the gate electrodes and the wells in an electrically short-circuited state during manufacturing of the current mirror circuit, and makes the gate electrodes and the wells in a disconnected state in at least one direction during a mounting operation.