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PROBLEM TO BE SOLVED : To solve the problem that a concentration of an impurity element necessary for gettering is high in a crystallizing method using a metal element to disturb a recrystallization by later annealing. SOLUTION : A method for manufacturing a semiconductor device comprises the steps of forming an impurity region doped with a rare earth element, and gettering the impurity region to segregate the metal element contained in a semiconductor film by heat treating and laser annealing. The method further comprises the steps of irradiating a laser beam above or below a substrate (semiconductor substrate) in which the semiconductor film is formed to heat a gate electrode, and heating the impurity region to be superposed with a part of the gate electrode by its heat. Thus, the crystallinity of the impurity region to be superposed with the part of the gate electrode can be recovered and the impurity element can be activated.