A semiconductor device in which a dielectric breakdown of a gate oxide in a MOS capacitor can be prevented and in which a circuit area can be reduced. The semiconductor device comprises an NMOS transistor a gate of which is connected to a terminal VDD on a high potential side and a PMOS transistor a gate of which is connected to a terminal GND on a low potential side, source/drain (S/D) regions of the NMOS transistor and source/drain (S/D) regions of the PMOS transistor being electrically connected.