The semiconductor device includes a first transistor including a first impurity layer containing boron or phosphorus, a first epitaxial layer formed above the first impurity layer, a first gate electrode formed above the first epitaxial layer with a first gate insulating film formed therebetween and first source/drain regions, and a second transistor including a second impurity layer containing boron and carbon, or arsenic or antimony, a second epitaxial layer formed above the second impurity layer, a second gate electrode formed above the second epitaxial layer with a second gate insulating film thinner than the first gate insulating film formed therebetween, and second source/drain regions.