Semiconductor device

According to one embodiment, a semiconductor device includes: a semiconductor substrate; a first well of a first conductivity type in a surface region that comprises a surface of the semiconductor substrate; a first impurity region of a second conductivity type in a region of a surface of the first well; a second impurity region of the second conductivity type, a portion of the first well being located between the second impurity region and the first impurity region in the surface region of the semiconductor substrate; a first insulating body on the surface of the semiconductor substrate; a gate electrode extending over part of the first well and part of the second impurity region on the first insulating body; a second insulating body extending on an upper surface of the gate electrode and over a region above the second impurity region; and a first conductive body on the second insulating body.