A semiconductor device including a low-concentration impurity region formed on the drain side of an n-type MIS transistor, in a non-self-aligned manner with respect to an end portion of the gate electrode. A high-concentration impurity region is placed with a specific offset from the gate electrode and a sidewall insulating film. The semiconductor device enables the drain breakdown voltage to be sufficient and the on-resistance to decrease. A silicide layer is also formed on the surface of the gate electrode, thereby achieving gate resistance reduction and high frequency characteristics improvement.