forming a silicon on insulator (SOI) area and an element isolation film on a semiconductor base;

forming a first semiconductor layer on the semiconductor base in the SOI structure area;

forming a second semiconductor layer having an etching selection ratio smaller than an etching selection ratio of the first semiconductor layer on the first semiconductor layer;

removing a part of the second semiconductor layer and a part of the first semiconductor layer in the SOI structure area so as to form a recess exposing the semiconductor base and supporting a support;

forming a support forming layer on the semiconductor base so as to bury the recess and cover the second semiconductor layer;

etching an area excluding the recess, an element area, and an area covering the element isolation film so as to form the support and an opening face exposing a part of end parts of the first semiconductor layer and the second semiconductor layer, the opening face being positioned under the support;

removing the first semiconductor layer and the second semiconductor layer that are disposed at a border between the element isolation film and the SOI structure area and in a vicinity of the border;

etching the first semiconductor layer through the opening face so as to form a cavity between the second semiconductor layer and the semiconductor base;

forming a buried insulation layer in the cavity;

forming an insulation film above the second semiconductor layer; and

planarizing above the second semiconductor layer so as to remove a part of the support.