Abstract: In case that a conventional TFT is formed to have an inversely staggered type, a resist mask is required to be formed by an exposing, developing, and droplet discharging in forming an island-like semiconductor region. It resulted in the increase in the number of processes and the number of materials. According to the present invention, a process can be simplified since after forming a source region and a drain region, a portion serving as a channel region is covered by an insulating film serving as a channel protecting film to form an island-like semiconductor film, and so a semiconductor element can be manufactured by using only metal mask without using a resist mask.