Abstract: A semiconductor device and a method for fabricating the same, wherein a thick side wall oxide film or polysilicon film is formed on the edge portion of the second silicon substrate. At the side wall of the oxide film or polysilicon film, the thickness of an active semiconductor substrate at its edge portion increases, thereby obtaining an increased threshold voltage at the edge portion. That is, the formation of the side wall oxide film is carried out to prevent a gate oxide film of the semiconductor device from being directly formed on each side wall of the active silicon substrate. As a result, it is possible to prevent a degradation in electrical characteristic due to a degradation in threshold voltage caused by a reduced thickness of the active semiconductor substrate at its edge portion.