Semiconductor device

A semiconductor device, comprising:

• a substrate;
• a first power supply line to which a first potential is supplied and a second power supply line to which a second potential is supplied, the first power supply line and the second power supply line being formed below an upper surface of the substrate;
• a first control line formed below the upper surface of the substrate;
• a first transistor formed below the upper surface of the substrate, provided electrically between the first power supply line and the second power supply line, and having a gate electrically connected to the first control line;
• a tap cell including
• a semiconductor layer formed on the substrate, and
• a via formed in the substrate, arranged at a position overlapping the semiconductor layer and the first control line in a plan view, and connected to the semiconductor layer and the first control line;
• and
• a control circuit formed on the substrate and electrically connected to the via.