Semiconductor device

According to one embodiment, a semiconductor device includes: a first semiconductor layer including a first source region, a first drain region, and a first channel region; a second semiconductor layer having a second source region, a second drain region, and a second channel region; and a gate electrode formed so as to cover the first channel region and the second channel region with a gate insulating film therebetween. The semiconductor device includes a first CMOS circuit and a second CMOS circuit configured from a combination of a first conductivity-type MOS having a first semiconductor layer and a second conductivity-type MOS having a second semiconductor layer. The first semiconductor layer is laminated on the (2n-1) th layer. The second semiconductor layer is laminated on the 2nth layer (1 < = n < = N, N > = 2, and n and N are integers). 实施方式的半导体装置具备：第1半导体层，具有第1源极区域、第1漏极区域、及第1通道区域；第2半导体层，具有第2源极区域、第2漏极区域、及第2通道区域；以及栅极电极，以隔着栅极绝缘膜覆盖第1通道区域及第2通道区域的方式形成。半导体装置具备由具有第1半导体层的第1导电型MOS与具有第2半导体层的第2导电型MOS的组合构成的第1CMOS电