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.