In the structure of a semiconductor device of the present invention, a first source electrode is connected to a conductive substrate through a via hole, and a second source electrode is formed. Thus, even if a high reverse voltage is applied between a gate electrode and a drain electrode, electric field concentration likely to occur at an edge of the gate electrode closer to the drain electrode can be effectively dispersed or relaxed. Moreover, the conductive substrate is used as a substrate for forming element formation layers, so that a via hole penetrating the substrate to reach the backside thereof does not have to be formed in the conductive substrate. Thus, with the strength necessary for the conductive substrate maintained, the first source electrode can be electrically connected to a backside electrode.