A convex polycrystalline silicon film is formed on a handle wafer. A semiconductor layer is formed on the polycrystalline silicon film. The semiconductor is thinner on its areas in which the convex polycrystalline silicon film is formed and is thicker on its areas in which the convex polycrystalline silicon film is not formed. An opening is formed in each of those areas of an insulating film which are located under respective thick-film semiconductor areas of the semiconductor layer. The polycrystalline silicon film is formed in the openings to connect electrically the thick-film semiconductor areas and the handle wafer together.

 
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