A semiconductor device, includes: a non-volatile memory element, wherein the non-volatile memory element includes: a first region; a second region formed adjacent to the first region; and a third region formed adjacent to the second region; and the non-volatile memory element includes: a semiconductor layer; an isolation insulating layer provided on the semiconductor layer and defines a forming region of the non-volatile memory element; a first diffused layer formed on the semiconductor layer in the first region; a first source region and a first drain region formed on the first diffused layer; a second diffused layer spaced apart from the first diffused layer and formed on the semiconductor layer at a periphery of the first diffused layer and the second region; a third diffused layer formed on the semiconductor layer in the third region; a second source region and a second drain region formed on the third diffused layer; a first insulating layer formed above the semiconductor layer in the forming region of the non-volatile memory element; and a first conductive layer provided above the first insulating layer.