A semiconductor device and a manufacturing method therefor which can simultaneously realize both a reduction in base transit time by a reduction in base width and a reduction in base resistance by a reduction in link base resistance. The semiconductor device is manufactured by the method including the steps of forming a first impurity diffused layer of a first conduction type in a semiconductor substrate; forming a conducting film connected to the first impurity diffused layer; forming a first insulating film on the conducting film; forming a first hole through a laminated film composed of the first insulating film and the conducting film; forming a second impurity diffused layer of the first conduction type in the semiconductor substrate exposed to the first hole; forming a side wall from a second insulating film in the first hole to form a second hole; and forming a third impurity diffused layer of the first conduction type in the semiconductor substrate exposed to the second hole.