It is intended to provide a
semiconductor device comprising a circuit which has a connection between one of a drain region and a source region of a first MOS
transistor and one of a drain region and a source region of a second MOS
transistor. The
semiconductor device comprises: a substrate; a
dielectric film on the substrate; and a planar
semiconductor layer formed on the on-substrate
dielectric film, wherein: the first MOS
transistor includes a first drain or source region formed in the planar semiconductor layer, a first pillar-shaped semiconductor layer formed on the planar semiconductor layer, a
second source or drain region formed in an upper portion of the first pillar-shaped semiconductor layer, and a first gate
electrode formed in such a manner that the first gate
electrode surrounds a sidewall of the first pillar-shaped semiconductor layer through a first
dielectric film; and the second MOS transistor includes a third drain or source region formed in the planar semiconductor layer, a second pillar-shaped semiconductor layer formed on the planar semiconductor layer, a fourth source or drain region formed in an upper portion of the second pillar-shaped semiconductor layer, and a second gate
electrode formed in such a manner that the second gate electrode surrounds a sidewall of the second pillar-shaped semiconductor layer through a second dielectric film, and wherein a first
silicide layer is formed to connect at least a part of a surface of the first drain or source region and at least a part of a surface of the third drain or source region, wherein the first
silicide layer is formed in an area other than an area in which a contact for at least the first drain or source region and the third drain or source region is formed.