A semiconductor device having a first semiconductor region and second semiconductor region including impurities formed on an insulating layer formed on a semiconductor substrate, an insulator formed between the first semiconductor region and the second semiconductor region, a first impurity diffusion control film formed on the first semiconductor region and a second impurity diffusion control film formed on the second semiconductor region, a channel layer formed on the first impurity diffusion control film and second impurity diffusion film to cross at right angles with a direction where the first semiconductor region and the second semiconductor region are extended, a gate insulating film formed on the channel layer and a gate electrode formed on the gate insulating layer.