To provide a semiconductor device used for capacitance evaluation and an evaluation method suitable for a capacitor element with small capacitance.

There is a minute capacitance value (several tens pF) in such a case, for example, two capacitor elements 1 and 2 are provided much nearer to each other. Each one of electrodes of capacitor elements 1 and 2 is connected to a common electrode terminal V3, while the other electrode of the capacitor element 1 is connected to an electrode terminal V1 and the other electrode of the capacitor elements 2 is connected to an electrode terminal V2. When the voltage V1 is measured with, for example, V2=0v and V3=10v, a capacitance value C1/(C1+C2) can be measured by a voltmeter with accuracy higher than that of a capacitance meter. In addition, when the voltage V2 is measured with V1=0v, a capacitance value C2/(C2+C1) can be also detected with accuracy.