A semiconductor device, comprising: a first transistor of a second electric conductivity type formed in a substrate including impurities of a first electric conductivity type; and a second transistor of the second electric conductivity type formed in the substrate, a source region of the second transistor being shared with a source region of the first transistor; wherein in a lower layer of a gate insulating film of the first transistor, a first offset layer of the second electric conductivity type is formed adjacent to a channel region of the first transistor, in a lower layer of a gate insulating film of the second transistor, a second offset layer of the second electric conductivity type is formed adjacent to a channel region of the second transistor, and in the source region, a first diffusion layer of the first electric conductivity type and a second diffusion layer of the first electric conductivity type in the upper layer of the first diffusion layer are formed, and wherein the second diffusion layer is provided so as to come in contact with the first and second offset layers via the first diffusion layer, and the impurity concentration of the first diffusion layer is higher than the impurity concentration of the substrate.

 
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