This study discusses tunneling problems encountered when designing ultrashort‐gate junction‐less field‐effect transistors (FETs). Ultrathin‐body silicon‐on‐insulator (UTB‐SOI) FETs are suitable for nano‐length gate designs owing to the augmented bandgap at channel regions. However, a comprehensive understanding of source‐to‐drain (S/D) and gate‐dielectric (G/D) tunneling is essential to ensure optimal performance and reliability. In this study, numerical simulations of UTB‐SOI FETs are conducted to reveal their effects. First, for S/D tunneling, only a p‐channel FET (PFET) is considered critical, and larger tunneling mass eases this problem. Second, for G/D tunneling, an n‐channel FET (NFET) is considered critical. Therefore, the oxide‐wall UTB‐SOI design is considered for the NFET, enabling a large and small ratios for NFET and PFET. Conversely, the conventional trenched UTB‐SOI is considered suitable for PFET. Moreover, the findings demonstrate that adopting hafnium oxide (HfO) as the oxide material renders good FET characteristics. The optimized FET designs can facilitate the minimum gate length to be 1 nm or shorter, especially for NFETs.