Abstract: Gate width directions of transistors are taken in circumferential directions surrounding a certain point as a center. Or transistors are constructed by a plurality of straight lines extending in radial directions of the certain point and intersecting each other at the same angle. Hereby, basic cells can be assembled on a master slice symmetrically in plural directions. There are arranged in a mutual adjacent relation in which channel layers located under one opposing gate electrodes are formed into P channels and channel layers located under the other opposing gate electrodes are formed into N channels. Otherwise, there are arranged alternately with respect to P channels and N channels in an adjacent relation basic cells in which all channel layers located under all gate electrodes in the same basic cell are formed by any type of the P channel and the N channel.