A three-dimensional non-volatile semiconductor storage device which realizes both increased packing density and improved performance is disclosed. According to one aspect, there is provided a non-volatile semiconductor storage device comprising a first non-volatile memory cell provided on a first insulator, which includes a first semiconductor layer, and a first gate stack provided above the first semiconductor layer and including a first charge storage layer and a first control gate electrode, and a second non-volatile memory cell provided above the first non-volatile memory cell, which includes a second semiconductor layer, and a second gate stack provided above the second semiconductor layer and including a second charge storage layer and a second control gate electrode, the second gate stack being positioned to be aligned with the first gate stack, and wherein the first control gate electrode functions as a back gate electrode to the second non-volatile memory cell.