A semiconductor device has an IC chip with a thickness of equal to or less than 100 μm and includes a semiconductor substrate. A device forming region is within the depth of approximately equal to or less than 5 μm from a surface of the semiconductor substrate, and a total thickness of the semiconductor substrate is from 5 μm to 100 μm. A BMD layer for carrying out gettering of metal impurities is provided immediately under the device forming region. Since a gettering site is provided immediately under the device forming region, in a device or the like of which extreme thinness is required, degradation of device characteristics and reliability due to contamination of metal impurities can be prevented, and stabilize and improve the device yield. The present invention inhibits degradation of device characteristics and reliability caused by contamination of metal impurities, in a device of which lamination of device chips is required or in a device of which extreme chip thinness for an IC card and the like is required, in an attempt to cope with an enlarged capacity of the device.