The invention relates to a transistor, a semiconductor device comprising the transistor and manufacturing methods for the transistor and the semiconductor device. The transistor according to the invention comprises: a substrate comprising at least a base layer, a first semiconductor layer, an insulating layer and a second semiconductor layer stacked sequentially; a gate stack formed on the second semiconductor layer; a source region and a drain region located on both sides of the gate stack respectively; a back gate comprising a back gate dielectric and a back gate electrode formed by the insulating layer and the first semiconductor layer, respectively; and a back gate contact formed on a portion of the back gate electrode. The back gate contact comprises an epitaxial part raised from the surface of the back gate electrode, and each of the source region and the drain region comprises an epitaxial part raised from the surface of the second semiconductor layer. As compared to a conventional transistor, the manufacturing process of the transistor of the invention is simplified and the cost of manufacture is reduced.