It is intended to provide a semiconductor device comprising a circuit which has a connection between one of a drain region and a source region of a first MOS transistor and one of a drain region and a source region of a second MOS transistor. The semiconductor device comprises: a substrate; a dielectric film on the substrate; and a planar semiconductor layer formed on the on-substrate dielectric film, wherein: the first MOS transistor includes a first drain or source region formed in the planar semiconductor layer, a first pillar-shaped semiconductor layer formed on the planar semiconductor layer, a second source or drain region formed in an upper portion of the first pillar-shaped semiconductor layer, and a first gate electrode formed in such a manner that the first gate electrode surrounds a sidewall of the first pillar-shaped semiconductor layer through a first dielectric film; and the second MOS transistor includes a third drain or source region formed in the planar semiconductor layer, a second pillar-shaped semiconductor layer formed on the planar semiconductor layer, a fourth source or drain region formed in an upper portion of the second pillar-shaped semiconductor layer, and a second gate electrode formed in such a manner that the second gate electrode surrounds a sidewall of the second pillar-shaped semiconductor layer through a second dielectric film, and wherein a first silicide layer is formed to connect at least a part of a surface of the first drain or source region and at least a part of a surface of the third drain or source region, wherein the first silicide layer is formed in an area other than an area in which a contact for at least the first drain or source region and the third drain or source region is formed.