A semiconductor device comprising: a semiconductor substrate; a first conductive layer provided on a surface of the substrate and serving as one of a source and a drain; a first insulating film provided on the first conductive layer; a gate electrode film provided on the first insulating film; a second insulating film provided on the gate electrode film; a gate opening provided so as to penetrate the second insulating film, the gate electrode film and the first insulating film to expose a part of the first conductive layer; a recess provided in the surface of the first conductive layer just below the gate opening; a gate insulator provided on the side surface of the gate opening and having a projecting shape at a portion between the first insulating film and the recess; a second conductive layer buried in the recess and in a bottom of the gate opening so as to be in contact with the gate insulator.