A semiconductor device 1000 may include first and second switch elements 1000A and 1000B formed in first and second element forming regions 16a and 16b of a SOI layer 10a, respectively. At the design time, one or more content attributes are defined for the variables of the code. At least part of the connecting portion has a diameter which is larger than the substantially uniform inner portion diameter of the inner portion to improve access to the inner portion.