A semiconductor device and a method for manufacturing the device using a semiconductor substrate of a high resistance with improved Q value of a passive circuit element. Leakage current due to an impurity fluctuation, in the high resistance semiconductor substrate and noise resistance of an active element in the high resistance semiconductor substrate are improved. The semiconductor device includes a bipolar transistor at a main surface of and in the semiconductor substrate. The bipolar transistor includes a semiconductor layer of a first conductivity type at a bottom portion of the bipolar transistor and the semiconductor device includes a buried layer of a second conductivity type, located in the semiconductor substrate and facing the semiconductor layer of the first conductivity type.