A semiconductor device according to the embodiment includes: a first electrode; a second electrode; an oxide semiconductor layer provided between the first electrode and the second electrode; a gate electrode opposed to the oxide semiconductor layer; a gate insulating layer provided between the oxide semiconductor layer and the gate electrode; a first insulating layer provided between the gate electrode and the first electrode; and a second insulating layer provided between the gate electrode and the second electrode and having an oxygen atom concentration lower than an oxygen atom concentration of the first insulating layer.