In a semiconductor device including a monocrystalline thin film transistor
16a that has been formed on a monocrystalline Si wafer 100 and then is
transferred to a insulating substrate 2, LOCOS oxidization is performed
with respect to the element-isolation region of the monocrystalline Si
wafer 100 so as to create a field oxide film (SiO.sub.2 film) 104, and a
marker 107 is formed on the field oxide film 104. With this structure,
alignment of components may be performed based on a gate electrode 106
upon or after the transfer step.