According to an embodiment, a semiconductor device includes an IO terminal unit, an first IO line, and a second IO line. The IO terminal unit includes first and second IO terminals. The first IO line is electrically connected to one of both the first IO terminal and the second IO terminal. The second IO line is electrically connected to the other of both the first IO terminal and the second IO terminal. When the semiconductor device receives a first signal, the first IO terminal is electrically connected to the first IO line and the second IO terminal is electrically connected to the second IO line. When the semiconductor device receives a second signal, the first IO terminal is electrically connected to the second IO line and the second IO terminal is electrically connected to the first IO line. The second signal is different from the first signal.