In this Letter, a scaled-down silicon-on-insulator (SOI) metal-oxide-semiconductor field-effect transistor (MOSFET) is characterized as a photon detector, where photogenerated individual holes are trapped below the negatively biased gate and modulate stepwise the electron current flowing in the bottom channel induced by the positive substrate bias. The output waveforms exhibit clear separation of current levels corresponding to different numbers of trapped holes. Considering this capability of single-hole counting, a small dark count of less than 0.02 s−1 at room temperature, and low operation voltage of 1 V, SOI MOSFET could be a unique photon-number-resolving detector if the small quantum efficiency were improved.