A semiconductor device 1910 comprises a semiconductor substrate 100 including an isolation region 101 and an active region 102, a gate electrode 104 provided on the active region 102 via a gate insulating film 103, part of a side of the gate electrode 104 being covered with a gate electrode side wall insulating film 105, and a source region 106 and a drain region 106 provided on opposite sides of the gate electrode 104 via the gate electrode side wall insulating film 105. At least one of the source region 106 and the drain region 106 has a second surface for contacting a contact conductor. The second surface is tilted with respect to a first surface A–A′. An angle between the second surface and a surface of the isolation region is 80 degrees or less.