According to an embodiment, a semiconductor device includes an underlying layer and a plurality of transistors. The underlying layer includes a first region and a second region provided adjacently to the first region. The transistors are arranged in a plane parallel to an upper surface of the underlying layer. Each transistor includes a channel allowing a current to flow in a first direction intersecting the plane. The plurality of transistors includes a first transistor provided on the first region and a second transistor provided on the second region, a first channel of the first transistor having a first crystal orientation, and a second channel of the second transistor having a second crystal orientation different from the first crystal orientation.