A semiconductor device includes a semiconductor substrate having an active layer in which an element region and a contact region are formed, a support substrate supporting the active layer, and a buried insulation layer interposed between the active layer and the support substrate. A transistor element is formed in the element region, the transistor element having a transistor buried impurity layer formed within the active layer. The semiconductor device further includes a substrate contact having a contact buried impurity layer formed within the contact region and a through contact extending from the surface of the active layer to the support substrate through the contact buried impurity and the buried insulation layer, the contact buried impurity layer being in the same layer as the transistor buried impurity layer.