A compact semiconductor device forming a capacitive element for high frequencies that allows good capacitance change to be achieved is provided. AMOS capacitor type semiconductor device includes a gate electrode formed on a surface of a substrate through a gate insulating film, source/drain regions provided to have the gate electrode therebetween, and a back gate including a contact diffusion region for contacting the substrate. Voltage applied across the regions between the source or drain region and the gate electrode and between the gate electrode and the back gate is adjusted, so that charge accumulated at the gate insulating film can be adjusted. In the device, the distance between the source and drain regions or the distance between the back gate and the gate electrode is determined so that electrons or holes can be accumulated at the interface between the gate insulating film and the substrate within a cycle of the applied voltage.