A semiconductor device according to an embodiment includes a plurality of circuit units each includes a first electrode, a second electrode, a switching element portion including first and second switching elements electrically connected between the first electrode and the second electrode, and a capacitor portion including a capacitor electrically connected between the first electrode and the second electrode and stacked with the switching element portion. In two of the adjacent circuit units, the switching element portion of one circuit unit and the capacitor portion of the other circuit unit are adjacent to each other, the capacitor portion of the one and the switching element portion of the other are adjacent to each other, the first electrode of the one and the first electrode of the other are adjacent to each other, and the second electrode of the one and the second electrode of the other are adjacent to each other.