A first semiconductor device of an embodiment includes a first semiconductor layer of a first conductivity type, a first control electrode, an extraction electrode, a second control electrode, and a third control electrode. The first control electrode faces a second semiconductor layer of the first conductivity type, a third semiconductor layer of a second conductivity type, and a fourth semiconductor layer of a first conductivity type, via a first insulating film. The second control electrode and the third control electrode are electrically connected to the extraction electrode, and face the second semiconductor layer under the extraction electrode, via the second insulating film. At least a part of the second control electrode and the whole of the third control electrode are provided under the extraction electrode. The electrical resistance of the second control electrode is higher than the electrical resistance of the third control electrode.