An integrated circuit is formed in each region of a front surface of a
semiconductor device. The semiconductor device is mechanically ground so
as to be left having a thickness enough to prevent a defect on the back
surface from reaching its opposed front surface. Thereafter, the back
surface of the semiconductor device is subjected to etching in mainly
chemical reaction to thereby smoothe concaves and convexes caused on the
back surface of the semiconductor device in mechanical grinding, so that
the semiconductor device is made thinner by the amount corresponding to a
concave/convex difference. When the back surface of the semiconductor
device is smoothed as described above, stress will not concentrate at the
concaves and convexes on the back surface of the semiconductor substrate
at a later processing stage where a lower supporting base is fixedly
formed on the back surface of the semiconductor substrate via an
insulating resin layer, whereby a laminated body is formed on the back
surface of the semiconductor substrate. This arrangement enhances the
reliability of the resulting semiconductor devices.