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This letter systematically investigates the mechanism of gate-induced floating-body effect (GIFBE) in advanced partially depleted silicon-on-insulator metal-oxide-semiconductor field-effect transistors. Based on different operation conditions, we found that the hole current collected by the body terminal is strongly dependent on electrons in the inversion layer under a source/drain ground. This implies that GIFBE can be attributed to anode hole injection (AHI) rather than the widely accepted mechanism of electron valence band tunneling. Moreover, GIFBE was also analyzed as a function of temperature. The results provide further evidence that the accumulation of holes in the body results from the AHI-induced direct tunneling current from the gate.