| http://www.w3.org/ns/prov#value | - In the case of using the SOI substrate as the semiconductor layer, the well region may be formed in the surface semiconductor layer and a body region may be provided below the channel region. [0069] The gate insulating film is not particularly limited as long as it is usually used for a semiconductor device, and examples thereof include an insulating film such as a silicon oxide film or a silicon
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