A semiconductor device includes first and second semiconductor layers and first and second MOS transistors. The first semiconductor layer is provided on and electrically connected to the semiconductor substrate. The second semiconductor layer is provided near the first semiconductor layer and formed above the semiconductor substrate via one of an insulating film and a cavity. The first and second MOS transistors are respectively provided on the first and second semiconductor layers, and each has a gate electrode arranged parallel to a boundary between the first and second semiconductor layers.