PURPOSE:To obtain the integrated circuit of excellent quality and characteristics by a method wherein a heterogenous material film is grown on one surface of a semiconductor substrate, a semiconductor element region is formed on the other surface of the semiconductor substrate, a semiconductor non-single crystal film is laminated, and the heterogenous material film is removed. CONSTITUTION:A heterogenous material film 12 is grown on one surface of a semiconductor substrate 11. A semiconductor element region 13, which is separated by a dielectric film 15, is formed on the other surface of the substrate 11. A semiconductor non-single crystal film 16 is laminated on the other surface of the substrate 11. Said heterogenous material film 12 is removed by performing an etching. The substrate 11 is removed by polishing. As a result, the irregularity of IC characteristics is reduced, and the IC of higher quality and efficiency than the IC heretofore in use can be obtained.