Abstract: According to one embodiment, a semiconductor device includes: a first transistor including a first stack in which a first oxide, a first nitride, a first conductor, and a second nitride are subsequently stacked; and first regions bracketing the first stack; and a second transistor including a second stack in which a second oxide, a second conductor, and a third nitride are subsequently stacked; and second regions bracketing the second stack, wherein the first transistor further includes a third oxide provided on the first regions and a fourth nitride consecutively provided on the third oxide and the second nitride, and the second transistor further includes a fourth oxide consecutively provided on the second regions and the third nitride, and a fifth nitride provided on the fourth oxide.