This invention concerns an optically coupled semiconductor device using the light as input signal and a MOS transistor for the output side in order to control on-off of the output side by the input signal which is insulated from the output. Concerning this sort of element, when a MOS transistor and a load resistance are planned to be accumulated on the same chip, a resistor and control of impurity concentration of the channel, etc. become necessary despite that the only formation of a simple P-N junction is enough, for a solar cell, hence cost reduction thereof cannot be done. In order to remove this defect, this invention offers an optically coupled semiconductor device featuring that two solar cells are connected in reverse parallel between the gate sources of the output MOS transistors and an operational light emitting element is individually set facing a respective solar cell. 4 figs.