a semiconductor device includes a dielectric layer , a semiconductor layer provided above the dielectric layer , a gate dielectric layer provided above the semiconductor layer , a gate electrode provided above the gate dielectric layer , a source region and a drain region provided in the semiconductor layer , a body region other than the source region and the drain region in the semiconductor layer , and a body contact region that divides the source region in a plurality of areas and joins to the body region , wherein the body contact region is formed of a compound of a semiconductor of the semiconductor layer and a metal .