A method for fabricating MOS-FET using a SOI substrate includes a process of ion implantation of an impurity into a channel region in a SOI layer; and a process of channel-annealing in a non-oxidized atmosphere. In the ion implantation process, a concentration peak of the impurity is made to exist in the SOI layer. Moreover in the channel-annealing process, the impurity is distributed with a high concentration in the vicinity of the surface of the SOI layer under the following condition with the anneal temperature as T (K) and annealing time as t (minutes): 506×1000/T−490