Characteristics of a semiconductor device having a FINFET are improved. The FINFET has: a channel layer arranged in an arch shape on a semiconductor substrate and formed of monocrystalline silicon; a front gate electrode formed on a part of an outside of the channel layer through a front gate insulating film; and a back gate electrode formed so as to be buried inside the channel layer through a back gate insulating film. The back gate electrode arranged inside the arch shape is arranged so as to pass through the front gate electrode.