An electronic device is formed by epitaxially growing a Si substrate on a Si layer of an SOI substrate in which the Si layer is deposited on a front surface of a substrate with an insulating layer interposed therebetween; forming an element on a front-surface side of the Si substrate; and forming a back-surface element aligned with respect to the element, on a back-surface side of the Si substrate after the substrate is etched. A mark is formed by etching and removing the Si layer and the insulating layer in a predetermined position of the SOI substrate. The element is formed using a concave part as a reference position. The concave part appears on the front surface of the Si substrate epitaxially grown on the mark. The back-surface element is formed using the mark as a reference position. The mark appears after the substrate is etched.