Abstract: A composite semiconductor device comprised of a power MOS FET and a low level signal element. The MOS FET includes an n type buried layer embedded between p type substrate and n type epitaxial layer. As conventionally formed due to the pn junctions between the p substrate and the n epitaxial layer, and between the p substrate and the n buried layer, the depletion layers had abrupt transitions therebetween, inviting field concentrations and consequent voltage drops. In order to mitigate the abrupt transitions, one or more n type additional buried regions are provided in and between the substrate and the epitaxial layer and in the adjacency of the buried layer. The additional buried regions are higher in impurity concentration than the epitaxial layer.