The present invention provides a semiconductor device capable of properly performing equalization even when the transfer rate of serial data is changed. A semiconductor device includes: an addition circuit of adding input data and feedback data and outputting addition data; a first sampling circuit of sampling the addition data from the addition circuit and outputting sampling data; a multiplication circuit of multiplying the sampling data from the first sampling circuit by a tap coefficient to generate the feedback data; a tap coefficient determination circuit determining the tap coefficienton the basis of the sampling data from the first sampling circuit; and a calibration circuit of adjusting a delay time since the first sampling circuit outputs the sampling data until the addition data corresponding to the output sampling data is supplied to the first sampling circuit.