A technique for improving a ruggedness of a transistor against breakdown is provided. In a transistor of the present invention, a height of filling regions is higher than that of buried regions, so that a withstanding voltage of the filling regions is higher than that of the buried regions. Therefore, since avalanche breakdown occurs in an active region, causing an avalanche breakdown current to flow through the active region having a large area, current concentration does not occur. As a result, a ruggedness of an element against breakdown is increased.