There is provided a semiconductor device and a method for manufacturing a semiconductor device. Within the N-type semiconductor layer formed from a high resistance N-type substrate, the P-type well diffusion layer and P-type extraction layer are formed and are fixed to ground potential. Due thereto, a depletion layer spreading on the P-type well diffusion layer side does not reach the interlayer boundary between the P-type well diffusion layer and the buried oxide film. Hence, the potential around the surface of the P-type well diffusion layer is kept at a ground potential. Accordingly, when the voltages are applied to the backside of the N-type semiconductor layer and a cathode electrode, a channel region at the MOS-type semiconductor formed as a P-type semiconductor layer is not activated. Due thereto, leakage current that may occur independently of a control due to the gate electrode of a transistor can be suppressed.