SEMICONDUCTOR DEVICE

According to one embodiment, a semiconductor device includes a drain region, a source region, a channel region, an insulating film, a gate electrode, a first semiconductor region, and a second semiconductor region. The source region includes a source layer of the first conductivity type, a first back gate layer of the second conductivity type, and a second back gate layer of the second conductivity type. The first back gate layer is adjacent to the second semiconductor region on one side in a channel length direction, and is adjacent to the source layer on one other side in the channel length direction. The second back gate layer is adjacent to the source layer on the one side in the channel length direction, and is adjacent to the second semiconductor region on the one other side in the channel length direction.