A semiconductor sensor having a thin-film structure body, in which thin-film structure is prevented from bending due to the internal stress distribution in the thickness direction, is disclosed. A silicon-oxide film is formed as a sacrificial layer on a silicon substrate, and a polycrystalline-silicon thin film is formed on the silicon-oxide film. Thereafter, phosphorus (P) is ion-implanted in the surface of the polycrystalline-silicon thin film, and thereby the surface state of the polycrystalline-silicon thin film is modified. A portion of distribution of stress existing in the thickness direction of the polycrystalline-silicon thin film is changed by this modification, and stress distribution is adjusted. By removal of the silicon-oxide film, a movable member of the polycrystalline-silicon thin film is disposed above the silicon substrate with a gap interposed therebetween.