Abstract: According to one embodiment, a semiconductor device includes a substrate, a first transistor, a second transistor, a first insulating portion, and a second insulating portion. The first transistor includes a first diffusion region and a second diffusion region, a first gate insulating film, and a first gate electrode. The second transistor includes a third diffusion region and a fourth diffusion region, a second gate insulating film, and a second gate electrode. The first insulating portion is positioned between the first gate electrode and the second gate electrode. The second insulating portion covers the first transistor, the second transistor, and the first insulating portion from a side opposite to the substrate. The first insulating portion and the second insulating portion are formed of different materials.

Abstract: A semiconductor device includes a first region that contains a first conductive type impurity and is provided on a substrate, a second region that is provided in the first region and contains the first conductive type impurity at a higher concentration than the first region, a first structure that is provided on the substrate on one side of the second region in a first direction along the substrate and has a first sidewall at least on the second region side, a second structure that is provided on the substrate on the other side of the second region in the first direction and has a second sidewall at least on the second region side, and a contact that passes between the first and second sidewalls facing each other across the second region, extends to the second region, and is electrically connected to the second region.