A semiconductor device includes a second conductivity type back gate electrode formed within a body area, and electrically connected with the body area, and performs bidirectional current control in a direction from a drain area to a source area and in a direction from the source area to the drain area. A sheet resistance of the back gate electrode is lower than a sheet resistance of the body area. The source area and the back gate electrode are disposed apart from each other with a clearance sufficient for preventing a breakdown phenomenon caused between the source area and the back gate electrode when a maximum operation voltage is applied between the source area and the drain area.