A junction-less transistor having an reverse polarity structure includes a substrate, a semiconductor body, a gate and a gate insulation layer. The substrate has a first polarity. The semiconductor body is disposed on the substrate, and includes a drain, a source and a channel section connected between the drain and the source. The gate covers one side of the channel section away from the substrate. The semiconductor body has a second polarity opposite to the first polarity. With the semiconductor body and the substrate respectively having the opposite second polarity and first polarity, a leakage current can be reduced while also lowering element production costs. |