A method includes: etching a silicon substrate except for a silicon substrate portion on which a channel region is to be formed to form first and second trenches respectively at a first side and a second side of the silicon substrate portion; filling the first and second trenches by epitaxially growing a semiconductor layer having etching selectivity against silicon and further a silicon layer; removing the semiconductor layer selectivity by a selective etching process to form voids underneath the silicon layer respectively at the first side and the second side of the substrate portion; burying the voids at least partially with a buried insulation film; forming a gate insulation film and a gate electrode on the silicon substrate portion; and forming a source region in the silicon layer at the first side of the silicon substrate portion and a drain region at the second side of the silicon substrate portion.