Semiconductor device, SRAM and manufacturing method of semiconductor device

The SRAM further comprising:

• an SOI substrate comprising a structure where a semiconductor support substrate, a buried insulating film and an SOI layer are layered in this order;
• an access transistor which is formed in said SOI layer and has a first active region that is formed in a surface of said SOI layer;
• a first insulating film that is formed beside one side of said first active region from the surface of said SOI layer to said buried insulating film;
• a second insulating film that is formed beside the other side of said first active region, which is opposite to said one side, from the surface of said SOI layer to a predetermined depth that does not reach said buried insulating film;
• a first conductor that is provided on said first active region toward a side where said first insulating film exists, off a center of said first active region in a plan view, said first conductor contacting said first insulating film, and said first conductor connected to an upper surface and said one side of said first active region;
• a first load transistor which is formed in said SOI layer and has a second active region that is formed in the surface of said SOI layer;
• a third insulating film that is formed beside one side of said second active region from the surface of said SOI layer to said buried insulating film;
• a fourth insulating film that is formed beside the other side of said second active region, which is opposite to said one side, from the surface of said SOI layer to a predetermined depth that does not reach said buried insulating film;
• and
• a second conductor that is provided on said second active region toward a side where said third insulating film exists, off a center of said second active region in a plan view.