A high breakdown voltage semiconductor device, in which a semiconductor layer is formed on a semiconductor substrate across a dielectric layer, includes a drain layer on the semiconductor layer, a buffer layer formed so as to envelop the drain layer, a source layer, separated from the drain layer, and formed so as to surround a periphery thereof, a well layer formed so as to envelop the source layer, and a gate electrode formed across a gate insulating film on the semiconductor layer, wherein the planar shape of the drain layer 113 and buffer layer is a non-continuous or continuous ring.