<p>PURPOSE: A semiconductor device generates electric field distribution without degrading the breakdown voltage properties of a transistor by arranging one end of a gate electrode on an epitaxial layer between first and second drift regions. CONSTITUTION: A second conductivity type buried layer (110) is formed on a first conductivity type substrate (100). A second conductivity type epitaxial layer (120) is formed on the buried layer. A first conductivity type pocket well (130) and a first drift region (140) overlap within the epitaxial layer. A second drift region (150) is separated from the first drift region. A first conductivity type body region (160) is formed within the pocket well. A gate electrode (190) is disposed on the epitaxial layer between the first and second drift regions.</p>
