Performance of a semiconductor device is improved without increasing an area size of a semiconductor chip. For example, a source electrode of a power transistor and an upper electrode of a capacitor element have an overlapping portion. In other word, the upper electrode of the capacitor element is formed over the source electrode of the power transistor through a capacitor insulating film. That is, the power transistor and the capacitor element are arranged in a laminated manner in a thickness direction of the semiconductor chip. As a result, it becomes possible to add a capacitor element to be electrically coupled to the power transistor while suppressing an increase in planar size of the semiconductor chip.