| CPC H10D 62/106 (2025.01) [H10D 8/422 (2025.01); H10D 12/481 (2025.01); H10D 84/617 (2025.01)] | 15 Claims |

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1. A semiconductor device, comprising:
a transistor region including:
a semiconductor layer having a first face and a second face opposite to the first face;
a first transistor having a first gate electrode provided on a first face side of the semiconductor layer; and
a second transistor having a second gate electrode provided on a second face side of the semiconductor layer; and
an adjacent region adjacent to the transistor region and including:
the semiconductor layer; and
a third transistor having a third gate electrode electrically connected to the second gate electrode and provided on the second face side of the semiconductor layer, and the third transistor having an absolute value of a threshold voltage smaller than an absolute value of a threshold voltage of the second transistor,
wherein p-type impurity concentration in the semiconductor layer of a portion facing the third gate electrode is lower than p-type impurity concentration in the semiconductor layer of a portion facing the second gate electrode.
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