A semiconductor device has a first controlled chip, including a first replica output circuit having the same configuration as a first output circuit, a first ZQ terminal connected to the first replica output circuit, a first through electrode connected to the first ZQ terminal, and a first control circuit which sets the impedance of the first replica output circuit. A control chip includes a second ZQ terminal connected to the first through electrode, a comparator circuit which compares a voltage of the second ZQ terminal with a reference voltage, and a second control circuit 123 which performs a process based on a comparison by the comparator circuit. The first control circuit and the second control circuit receive a common input signal to operate and sequentially change and set the impedance until the comparison result changes when an external resistance element is connected to the second ZQ terminal.