This discloser concerns a semiconductor device including an insulation layer; a FIN-type semiconductor layer provided on the insulation layer and including a floating body region in an electrically floating state and including a source region and a drain region at both sides of the floating body region; gate insulation films provided on both side surfaces of the floating body region; gate electrodes provided on both side surfaces of the floating body region via the gate insulation films; and a source electrode and a drain electrode respectively contacting with the upper surface of the source region and the drain region, wherein in the cross section of the FIN-type semiconductor layer in parallel with the surface of the insulation layer, a thickness of the FIN-type semiconductor layer in the floating body region is smaller than a thickness of the FIN-type semiconductor layer in the source and the drain regions.