Abstract: The present invention relates to a semiconductor and a method for fabrication thereof and particularly to a semiconductor having a field oxide having a shape such that the lower part is wider that the upper part.Therefore, according to the present invention, the ion implantation process for forming a channel stop region becomes unnecessary, because of the effect of accurate insulation between the devices and the pn junction area can be decreased, so that the junction capacitance becomes decreased. Furthermore, because LOCOS edge does not coincide with the junction edge, the leakage current due to the damage of the edge is not generated. Because a field oxide is of the buried inverse T-type, the effective width of the device is increased more than that of a mask. Because the bird's beak is not generated, the problem due to the narrow width can be settled.