PURPOSE: To implement high speed and high degree of integration of an element, by providing a wiring, whose outer size is larger than an opening part at the opening part in an embedded contact forming part through an insulating film.

CONSTITUTION: A semiconductor pattern 32 is provided on sapphire 31. A wiring 39, whose outer size is larger than an opening part 35, is provided at the opening part 35 in an embedded contact forming part B of the semiconductor pattern 32 through an oxide film 33'. In this semiconductor device, the wiring 39 and a drain region 42 are electrically connected through an N+ type impurity layers 36 in the embedded contact forming part B. Therefore, the electric resistance in the embedded contact forming part B can be suppressed to the very low value.