Semiconductor device and method of manufacturing the same

A semiconductor device comprising:

• a first transistor formed on a semiconductor substrate;
• and
• a second transistor formed above the semiconductor substrate with an insulation film interposed therebetween, wherein
• the first transistor includes
• a first body region formed on a surface of the semiconductor substrate, and
• a first source region and a first drain region formed so as to sandwich the first body region,
• the second transistor includes
• a semiconductor layer formed on the insulation film,
• a second body region formed in a part of the semiconductor layer,
• a second source region and a second drain region formed so as to sandwich the second body region in the semiconductor layer,
• a gate insulation film formed on the body region of the semiconductor layer, and
• a gate electrode formed on the gate insulation film,
• the second drain region is disposed on the first body region,
• the second body region is disposed on the first drain region,
• a connection layer is formed between the first drain region and the second body region of the insulation film, and
• the second drain region also serves as a gate electrode of the first transistor.