A semiconductor device and a method for forming the same are disclosed. The semiconductor device comprising an insulated gate field effect transistor provided with a region having added thereto an element at least one selected from the group consisting of carbon, nitrogen, and oxygen, said region having established at either or both of the vicinity of the boundary between the drain and the semiconductor layer under the gate electrode and the vicinity of the boundary between the source and the semiconductor layer under the gate electrode for example by ion implantation using a mask. It is free from the problems of reverse leakage between the source and the drain, and of throw leakage which occurs even at a voltage below the threshold ascribed to the low voltage resistance between the source and the drain.