Semiconductor device and integrated circuit

A semiconductor device includes a semiconductor layer having first and second surfaces, a first electrode and a first gate electrode along the first surface, and a second electrode and a second gate electrode along the second surface. The layer includes a first type first region, a second type second region between the first region and the first surface and facing the first gate electrode, a first type third region between the second region and the first surface and contacting the first electrode, a second type fourth region between the first region and the second surface, facing the second gate electrode, and contacting the second electrode, and a first type fifth region between the fourth region and the second surface and contacting the second electrode. Transistors including the first and second gate electrodes have different threshold voltages that are both positive or negative.