According to one embodiment, a semiconductor device includes a first element isolating area, a first element area surrounding the first element isolating area, a second element isolating area surrounding the first element area a first gate electrode provided on and across the first element isolating area, the first element area, and the second element isolating area, and a second gate electrode isolated from the first gate electrode and provided on and across the first element isolating area, the first element area, and the second element isolating area.