A semiconductor device includes a substrate having an active layer, an
element region provided in the active layer, a P-type semiconductor
region provided in the element region, and first and second N-type
semiconductor regions provided in the element region, located on the
sides of the P-type semiconductor region, respectively and spaced in a
first direction. The device has an N-type MOS transistor and first and
second P-type MOS transistors. The N-type MOS transistor has a first gate
electrode provided on the P-type semiconductor region. The first P-type
MOS transistor has a second gate electrode provided on the first N-type
semiconductor region. The second P-type MOS transistor has a third gate
electrode provided on the second N-type semiconductor region.