First semiconductor layers are in source/drain regions on the semiconductor substrate. A second semiconductor layer comprises first portions on the first semiconductor layers and a second portion on a channel region between the source/drain regions. Third semiconductor layers are on the first portions of the second semiconductor layer. A gate electrode is around the second portion of the second semiconductor layer via an insulating film. Contact plugs are in the first semiconductor layers, the first portions of the second semiconductor layers and the third semiconductor layers in the source/drain regions. A diameter of the contact plug in the second semiconductor layer is smaller than a diameter of the contact plug in the first and third semiconductor layers.