A trench or a recess is formed in a predetermined part of a semiconductor substrate. Then, on the side of the trench or recess, a gate with a sidewall is formed by the respective etching-back processes. Using the gate as a mask, a low concentration region for the LDD structure is formed. Using the gate and sidewall as a mask, a source region and a drain region are formed. Thus, the channel region makes a right angle with the trench or recess, and the channel region is bent. Further, the channel region is made to be formed so as to be longer than the width of the gate. Since the low concentration region for the LDD structure is formed only in the drain region, the source resistance can be decreased, and a gate with a narrow width can be easily formed. Further, even if the channel length is short, the occurrence of the DIBL phenomenon can be suppressed.