Embodiments provide a semiconductor device capable of being highly integrated.
A semiconductor device includes a semiconductor substrate, a first insulating layer formed toward an inside of a semiconductor substrate from a main surface of the semiconductor substrate, and a transistor formed on the first insulating layer. the transistor has a first semiconductor layer formed on the first insulating layer to be insulated from the semiconductor substrate, a second insulating layer provided on a second region among of a first region, the second region, and a third region sequentially arranged in a first direction along the main surface of the first semiconductor layer, and a first conductive layer provided on the second insulating layer. a first contact is connected to the first region of the first semiconductor layer, a second contact is connected to the third region of the first semiconductor layer, and a third contact is connected to the first conductive layer.