In a semiconductor device including a composite substrate formed by bonding first and second semiconductor substrates to each other through an oxide film and an insulator isolation trench formed from a major surface of the first semiconductor substrate to reach the oxide film and to surround an element forming region, when the potential of the second substrate is set at a potential higher than the minimum potential in the element forming region of the first substrate, an breakdown voltage can be increased. In a semiconductor integrated circuit having an element isolation region, a semiconductor device of a perfect dielectric isolation structure having an element forming region having a thickness smaller than that of the element forming region of a P-N junction isolation structure is used to reduce, e.g., a base curvature influence, thereby obtaining a further high breakdown voltage.