A semiconductor device according to embodiments includes: a first conductivity-type first semiconductor layer set to a first potential; a second conductivity-type second semiconductor layer stacked on the first semiconductor layer and set to a second potential; an interlayer insulating film disposed on a main surface of the second semiconductor layer; a resistor disposed above the first semiconductor layer while interposing the second semiconductor layer and the interlayer insulating film therebetween; and a terminal electrically connected to the second semiconductor layer.