hereinafter , the embodiments of the present invention will be described in detail by taking a semiconductor memory device having a fbc memory cell as an example . drawings shown below are not accurate representation of film thickness and the like but schematic ones . an example of first manufacturing process for manufacturing a semiconductor device according to a first embodiment of the present invention will be described with reference to fig1 a - 1l . first , a soi substrate 100 in which buried oxide film ( box film ) 102 in the thickness of 250 angstrom is provided on a silicon semiconductor base material 101 and silicon film ( soi film ) 103 in the thickness of 1500 angstrom is formed thereon is prepared ( fig1 a ). next , thermally - oxidized film 104 about 20 angstrom thick is formed by heating the soi substrate 100 in oxidation atmosphere and subsequently , sin film 105 in the thickness of 1700 angstrom is deposited and further , boro silicate glass ( bsg ) film 106 in the thickness of 3000 angstrom is deposited ( fig1 b ). next , resist pattern is formed for forming a device region of a desired pattern . that is , photo resist 107 is applied on its entire surface and the resist pattern is formed by patterning using photo lithography method . this pattern is a shape for keeping a portion corresponding to a device isolation expected region of a transistor to be formed later remained ( fig1 c ). the bsg film and sin film are etched and removed using anisotropic etching method like rie with employing the patterned resist 107 as masking material . as a consequence , the soi film 103 and thermally - oxidized film 104 in the device isolation expected region are exposed outside ( fig1 d ). subsequently , after the resist film 107 remained on the soi substrate is removed , the soi film 103 and the thermally - oxidized film 104 are etched using reactive ion etching ( rie ) method with employing the bsg / bin films 105 - 106 as masking materials . this etching depth is set to , for example , 1500 angstrom . therefore , the soi film out of the device formation area is removed . after this etching , reaction product at the time of etching is removed by washing and subsequently , the bsg film existing on the sin film 105 is removed according to , for example , wet etching method ( fig1 e ). then , thermally - oxidized film 108 is formed in the thickness of 40 angstrom on the side face of the exposed soi film 103 by thermal oxidation . the side portion of this thermally - oxide film is filled with teos film 109 because there is a trench with respect to a device formation area of an adjacent cell . subsequently , according to cmp method ( chemical mechanical polishing method ) with the sin film on the soi used as stopper film , teos of a unnecessary portion is removed and flattened so as to form shallow trench isolation ( sti ). at this time , the remained film on the wafer of the sin film is about 1500 angstrom ( fig1 f ). next , resist pattern in which only a cell portion is exposed is formed and after that , the resist is removed by ion - implantation of phosphor for plate electrode formation . sin film 110 is deposited on the soi wafer in the thickness of 200 angstrom and next , bsg film 111 is deposited in the thickness of 1000 angstrom ( fig1 ( g )). resist pattern 112 is formed such that the bsg film corresponding to a gate electrode is exposed and with this resist 112 used as masking material , the bsg / sin 111 , 110 , the sin film 105 , and the thermally - oxidized film 104 are etched up to the face of the soi substrate 103 so as to form a trench 113 with the top face of the soi 103 exposed outside ( fig1 g ). after the remained resist 112 is removed , a pattern in which the soi portion expected to be formed into thin film is exposed is formed and by etching the exposed soi film 103 according to the cde method , a deeper trench 114 is formed so that the thickness of the soi film 103 is adjusted to a desired thickness , for example , 400 angstrom . next , the bsg film 111 remained on the sin film 110 on the soi substrate is removed by etching according to vacuum plasma method ( vpc ) and if necessary , ion implantation for vt adjustment of tr is carried out ( fig1 h ). therefore , the thickness at a gate electrode formation expected location is reduced from the initially 1500 angstrom to 400 angstrom . next , thermally - oxidized film 115 is formed in the thickness of 60 angstrom on the bottom and side wall of the trench 114 by thermal oxidation with this soi 103 exposed and amorphous silicon doped with no impurity is deposited on the entire surface in the thickness of 2000 angstrom so as to fill the trench 114 . then , gate electrode 116 is formed according to damascene process for flattening using the cmp method . next , the sin film 105 remained on the soi substrate is removed using a chemical such as h 3 po 4 and oxide film 117 is formed on the surface of the soi substrate 103 and the surface of the gate electrode 116 by post oxidation and ion implantation is carried out for doping for formation of desired diffusion layer . this ion implantation is carried out under a condition that dose of phosphor or boron is 3 × 10 13 ( hereinafter expressed as 3e13 )/ cm 2 and acceleration voltage is 10 kev ( fig1 ). next , layered film in the thickness of teos / sin / teos 200 / 200 / 400 angstrom are deposited on the entire surface of the soi substrate and etching is carried out for leaving spacer 118 adjacent to the gate electrode 116 so as to expose the top face of the soi substrate and polysilicon electrode . then , phosphor or boron is ion - implanted into a desired region at a dose of 3e15 / cm 2 or more at an acceleration voltage of 10 kev so that impurity is activated at high temperature for a short time according to rta method ( fig1 j ). after activation is completed , the post oxidized film 117 is removed , cobalt ( co ) is deposited on the entire surface of the soi substrate and salicide film 119 is formed at a portion making direct contact with silicon by heat treatment . excess cobalt at a portion in which no silicon exists is removed by etching . after the salicide film is formed , sin is deposited in the thickness of 200 angstrom on the entire surface of wafer and next non - doped silicate glass ( nsg ) film 120 , which is silicate glass doped with no impurity , is deposited in the thickness of 6000 angstrom and then it is flattened according to the cmp method ( fig1 k ). next , resist pattern for forming a contact between source / drain region and gate electrode is formed and the nsg film 120 is etched according to the rie method until the top face of the sin is exposed so as to form a contact hole 121 and remained resist is removed . next , the sin film exposed on the bottom of the contact hole 121 is removed by etching so that the top face of soi / gate polysilicon is exposed within the contact hole 121 and then , three - layered film of ti / tin / w are deposited in the thickness of 100 / 200 / 3000 angstrom respectively . then , the ti / tin / w of other portion than the contact portion is removed according to the cmp method so that the ti / tin / w layered film 122 is left only inside the contact . next , nsg film 123 about 3000 angstrom is deposited and a channel 124 is formed at a portion corresponding to a wiring layer pattern and cu is deposited therein by plating . then , sl electrode 125 is formed by etching the cu at an unnecessary portion according to the cmp method ( fig1 l ). after that , wiring metal layer and contact are formed using dual damascene process of executing these at the same time as filling a contact with metal ( cu ) and finally , a semiconductor device is completed . because in the semiconductor device of this embodiment , the thickness of the soi film at the channel portion is sufficiently small , fd state can be attained so as to increase δvth . this is particularly advantageous when this semiconductor device is used as a semiconductor device containing fbc cell . further , because according to the manufacturing process described above of this semiconductor device , when fbc memory cell is manufactured using a thick soi substrate , the gate electrode of a memory cell is formed by using damascene process in which a channel is formed by reducing the film thickness of the soi portion in a channel region until a desired thickness is reached before formation of gate insulation film and this channel is filled with gate electrode material , stabilized thin soi film having a high reliability can be obtained . further , because the thickness of the soi film in other region than the channel region of the gate electrode bottom portion is a thickness which may be formed easily using current soi wafer manufacturing technology , increase in manufacturing cost of the soi wafer can be prevented . furthermore , because the soi film thickness in other region than the channel region is sufficiently large , electric short - circuit between the contact and plate potential upon formation of a contact can be prevented easily . fig2 a - 2l are sectional views of a semiconductor device for explaining a second manufacturing process for manufacturing the semiconductor device according to the second embodiment of the present invention . here , soi substrate in 200 which box film 202 in the thickness of 250 angstrom and soi film 203 in the thickness of 1500 angstrom are provided on silicon substrate 201 like the first embodiment is used ( fig2 a ). next , thermally - oxidized film 204 about 20 angstrom is formed by heating the soi substrate 200 in oxidation atmosphere and subsequently , sin film 205 in the thickness of 1700 angstrom is deposited and further , boron silicate glass ( bsg ) film 206 in the thickness of 3000 angstrom is deposited ( fig2 b ). next , resist pattern is formed for forming a device region of a desired pattern . that is , photo resist 207 is applied on its entire surface and the resist pattern is formed by patterning using photo lithography method . this pattern has a shape for keeping a portion corresponding to a device isolation expected region of a transistor to be formed later remained ( fig2 c ). the bsg film 206 and sin film 205 are etched and removed according to anisotropic etching method like rie by using this patterned resist 207 as masking material . as a consequence , the soi film 203 and thermally - oxidized film 204 in the device isolation expected region are exposed outside ( fig2 d ). subsequently , after the resist film 207 remained on the soi substrate is removed , the soi film 203 and the thermally - oxidized film 204 are etched according to reactive ion etching ( rie ) method by using the bsg / bin films 205 - 206 as masking materials . this etching depth is set to , for example , 1500 angstrom . therefore , the soi film 203 out of the device formation area is removed . after this etching , reaction product at the time of etching is removed by washing and subsequently , the bsg film 206 existing on the sin film 205 is removed according to , for example , wet etching method ( fig2 e ). then , thermally - oxidized film 208 is formed in the thickness of about 40 angstrom on the side face of the exposed soi film 203 by thermal oxidation . the side portion of this thermally - oxide film is filled with teos film 209 because there is a trench with respect to a device formation area of an adjacent cell . subsequently , according to cmp method ( chemical mechanical polishing method ) with the sin film on the soi used as stopper film , teos of a unnecessary portion is removed and flattened so as to form shallow trench isolation ( sti ). at this time , the remained film on the wafer of the sin film is about 1300 angstrom ( fig2 f ). next , resist pattern in which only a cell portion is exposed is formed and after that , the resist is removed by ion - implantation of phosphor for plate electrode formation . sin film 210 is deposited on the soi wafer in the thickness of 200 angstrom . next , resist pattern 212 is formed such that the bsg film corresponding to a gate electrode and a spacer adjacent to the gate is exposed and with this resist 212 used as masking material , the sin film 210 , 205 , and the thermally - oxidized film 204 are etched up to the face of the soi substrate so as to form a trench 213 with the top face of the soi 203 exposed externally ( fig2 g ). after the remained resist 211 is removed , a pattern for exposing the soi portion whose film is expected to be thinned is formed again and by etching the exposed soi film 203 according to cde method , a deeper trench 214 is formed so as to turn the thickness of the soi film 203 to a desired thickness , for example , 400 angstrom ( fig2 h ). therefore , the thickness at a gate electrode formation expected location is reduced from the initially 1500 angstrom to 400 angstrom ( fig2 h ). next , by thermal oxidation with this soi film exposed , thermally - oxidized film is formed in the thickness of 60 angstrom on the bottom and side wall of the trench 214 and the trench 214 is filled with amorphous silicon doped with no impurity such that it is deposited in the thickness of 2000 angstrom and then , damascene process is carried out for flattening using the cmp method . further , by removing the sin film remained on a portion on the source / drain of a portion formed by burying and the soi substrate with chemical like h 3 po 4 , gate electrode 215 is obtained . after thermally - oxidized film 216 is formed on an exposed surface by thermal oxidation , ion implantation is carried out for doping for formation of desired diffusion layer . this ion implantation is carried out under a condition that dose of phosphor or boron is 3e13 / cm 2 and acceleration voltage is 10 kev ( fig2 i ). next , teos / sin / teos 200 / 200 / 400 angstrom thick are deposited as layered film on the entire surface of the soi substrate and etching is carried out for leaving spacer 218 adjacent to the gate electrode 215 within the trench 214 so as to expose oxide film 216 on the top face of the soi substrate 203 and polysilicon electrode 215 . then , phosphor or boron is ion - implanted into a desired region at a dose of 3e15 / cm 2 or more at an acceleration voltage of 10 kev , so that impurity is activated at high temperature for a short time using rta method ( fig2 j ). after activation is ended , the oxidized film 216 is removed , cobalt ( co ) is deposited on the entire surface of the soi substrate and salicide film 219 is formed at a portion making direct contact with silicon by heat treatment . excess cobalt at a portion in which no silicon exists is removed by etching . after the salicide film is formed , sin is deposited in the thickness of 200 angstrom on the entire surface of wafer and next non - doped silicate glass ( nsg ) film 120 , which is silicate glass doped with no impurity , is deposited in the thickness of 6000 angstrom and then it is flattened using the cmp method ( fig2 k ). next , resist pattern for forming a contact between source / drain region and gate electrode is formed and the nsg film 220 is etched using the rie method until the top face of the sin is exposed so as to form a contact hole 221 and remained resist is removed . next , the sin film exposed on the bottom of the contact hole 121 is removed by etching so that the top face of soi / gate polysilicon is exposed within the contact hole 221 and then , three - layered film of ti / tin / w are deposited in the thickness of 100 / 200 / 3000 angstrom respectively . then , the ti / tin / w of other portion than the contact portion is removed using the cmp method so that the ti / tin / w stacked film 222 is left only inside the contact . next , nsg film 223 about 3000 angstrom is deposited and a channel 224 is formed at a portion corresponding to a wiring layer pattern and cu is deposited therein by plating . then , sl electrode 225 is formed by etching the cu at an unnecessary portion using the cmp method . after that , wiring metal layer and contact are formed using dual damascene process of executing these at the same time as filling a contact with metal ( cu ) and finally , a semiconductor device is completed . because in the semiconductor device of this embodiment , the thickness of the soi film at the channel portion is sufficiently small , fd state can be attained so as to increase δvth . this is particularly advantageous when this semiconductor device is used as a semiconductor device containing fbc cell . because according to this embodiment , the spacer is formed within the trench whose film thickness is reduced , the thin portion is expanded thereby obtaining a secure fd state . although in the examples of the above - described two manufacturing processes , the dimension of the channel in which the gate electrode is to be formed is based on a dimension specified by lithography , it is permissible to set a portion expected to be thinned of the soi smaller than a portion specified by lithography by using the rie method for etching to leave the side wall by depositing the bsg film preliminarily before the cde process . fig3 is a sectional view of a semiconductor showing the structure of the semiconductor according to the third embodiment of the present invention . the third embodiment will be described by comparing the structure of the first embodiment shown in fig1 l . in fig3 , reference numerals of the order from 300 are used and numbers of the order from 10 and from 1 correspond to those in fig1 l . although the structure of fig3 is almost the same as the first embodiment , a different point is the profile of drain region ( d ) and source region ( s ) formed in soi film 303 . that is , although in fig3 , the drain region ( d ) has completely the same profile as the first embodiment and is in contact with thin soi film in a channel portion , the front end of the source region ( s ) is located on the surface of the soi film on the side face of a gate electrode and its diffusion depth is shallow in entire source region . to obtain such a structure , ion implantation condition for formation of diffusion layer described in fig1 j is changed between the drain region and source region and for the source region , the dose and acceleration voltage are reduced as compared to the drain region , as 3e13 / cm 2 and 10 kev . because with such a structure , coupling between the drain region and body region can be set larger than coupling between the source region and body region , deterioration of vth is unlikely to occur even if the soi in the channel region is thinned , thereby improving memory performance . fig4 is a sectional view of a semiconductor showing the structure of the semiconductor according to the fourth embodiment of the present invention . the fourth embodiment will be described by comparing the structure of the first embodiment shown in fig1 l . in fig4 , reference numerals of the order from 400 are used and numbers of the order from 10 and from 1 correspond to those in fig1 l . although the structure of fig4 is almost the same as the first embodiment , a different point is that the thickness of the soi film constituting the drain region is equal to the thickness of the channel portion . such a structure can be obtained by applying the manufacturing process described in the second embodiment . that is , an opening formed in the process of fig2 g is expanded over entire channel portion and drain region to reduce thickness of the soi film over the entire channel portion and drain region . although in this embodiment , as same as the embodiment shown in fig3 , the drain region ( d ) is in contact with the channel portion just below the gate electrode , the front end of the source region ( s ) is located on the surface of the soi film on the side face of the gate electrode . such a difference in profile is obtained by adopting the method described about the structure of fig3 . because in the semiconductor device of the fourth embodiment also , the coupling between the drain region and body region is set larger than the coupling between the source region and body region , deterioration of vth is unlikely to occur even if the soi is thinned in the channel region , thereby improving the memory performance . because in the semiconductor of the above - described embodiments , the soi film of the channel portion is thinned sufficiently while maintaining the thickness of the box oxide film , complete depletion action for writing data “ 0 ” and partial depletion action for writing data “ 1 ” are enabled so as to increase δvth . this is advantageous when this semiconductor device is used as a semiconductor memory device containing fbc cell . further , because the coupling capacity of the source side of the fbc can be increased , the δvth can be increased . because according to the present invention , the thickness of the soi film in the channel portion of a transistor is set smaller than the thickness of the soi film of the source / drain diffusion layer portion , an excellent transistor characteristic is secured and a semiconductor device easy to manufacture can be provided . such a semiconductor device is effective particularly if it is used as a memory device of the fbc memory cell .