And a semiconductor device using the semiconductor device of the SiP device

The present invention provides a semiconductor device and a SiP device using the semiconductor device. The semiconductor device includes a logic circuit and the active element circuit. A logic circuit provided with a semiconductor element formed in the semiconductor substrate. Active element circuit is provided with a semiconductor layer formed using a transistor, the semiconductor layer is formed on a first insulating film formed over the semiconductor substrate. Active element circuit controlled by a logic circuit.