| CPC H10B 61/22 (2023.02) [H01L 21/76224 (2013.01); H01L 23/481 (2013.01); H01L 23/5226 (2013.01); H10D 64/01 (2025.01)] | 20 Claims |

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1. A semiconductor device, comprising:
a substrate;
a gate structure over the substrate;
a source region and a drain region aside the gate structure;
a conductive via, disposed in the substrate; and
an isolation structure, disposed in the substrate, wherein a first surface of the isolation structure is substantially flush with a first surface of the conductive via, wherein the first surfaces of the isolation structure and the conductive via protrude from the substrate.
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