A semiconductor device according to an embodiment includes: a polycrystalline semiconductor layer formed on an insulating film, the polycrystalline semiconductor layer including a first region and second and third regions each having a greater width than the first region, one of the second and third regions being connected to the first region; a gate insulating film formed at least on side faces of the first region of the polycrystalline semiconductor layer; a gate electrode formed on the gate insulating film; and gate sidewalls made of an insulating material, the gate sidewalls being formed on side faces of the gate electrode on sides of the second and third regions. Content of an impurity per unit volume in the first region is larger than content of the impurity per unit volume in the second and third regions.