PURPOSE: To contrive accomplishment of low cost of manufacture and reduction in power consumprion by a method wherein a gate electrode is formed into U- shape having an aperture at a point located below the lead-out wiring of a drain diffusion layer.

CONSTITUTION: The influence of breakdown voltage of MOS type transistor received at the part located under a wiring 11 of offset diffusion layers 13 and 14 can be reduced remarkably by removing the gate wiring 12 located under the wiring 11 to be used to connect each of drains. The withstand voltage of each transistor is lowered a little as compared with the case wherein the transistors are led out from a drain by performing a direct bonding, but as a driving semiconductor device on the whole, large merits such as cost-down and low power consumption can be realized.