The performances of semiconductor elements disposed in a multilayer wiring layer are improved. A semiconductor device includes: a first wire disposed in a first wiring layer; a second wire disposed in a second wiring layer stacked over the first wiring layer; a gate electrode arranged between the first wire and the second wire in the direction of stacking of the first wiring layer and the second wiring layer, and not coupled with the first wire and the second wire; a gate insulation film disposed over the side surface of the gate electrode; and a semiconductor layer disposed over the side surface of the gate electrode via the gate insulation film, and coupled with the first wire and the second wire.