Semiconductor device and method for manufacturing semiconductor device

The present invention improves transistor performance. A semiconductor device according to an embodiment is provided with an insulating film (12) isolating an n-type transistor forming region (Tr1) and a p-type transistor forming region (Tr2) from each other, wherein each of the n-type transistor forming region and the p-type transistor forming region is provided with a gate electrode (13) formed in a first direction on a semiconductor substrate (11), and source/drain regions (22) formed on both sides of the gate electrode in a second direction different from the first direction. The distance from an interface between the insulating film and the source/drain regions to an end of the gate electrode in the second direction differs between the n-type transistor forming region and the p-type transistor forming region.