Semiconductor device

A semiconductor device comprising:

• a substrate;
• a first power supply line and a second power supply line extending in a first direction in plan view on a first surface of the substrate;
• a first transistor disposed on a second surface of the substrate opposite to the first surface, the first transistor being electrically connected between the first power supply line and the second power supply line;
• a second transistor disposed above the first transistor, and sharing a gate with the first transistor;
• and a first conductive wall extending in the first direction and disposed offset from the first power supply line and the second power supply line in a second direction different from the first direction in plan view, wherein:
• in plan view, the first transistor includes a first semiconductor layer disposed at a position overlapping the first power supply line and a second semiconductor layer disposed at a position overlapping the second power supply line, with the gate interposed therebetween;
• the first semiconductor layer is electrically connected to the corresponding one of the first power supply lines via a first through via penetrating the substrate;
• and the second semiconductor layer is electrically connected to the corresponding one of the second power supply lines via a second through via penetrating the substrate.