Starting with the ordinary ten-dimensional supersymmetric Yang-Mills theory for the gauge group U( N), we obtain a twelve-dimensional supersymmetric gauge theory as the large N limit. The two symplectic canonical coordinates parametrizing the unitary N× N matrices for U( N) are identified with the extra coordinates in twelve dimensions in the N→∞ limit. Applying further a strong/weak duality, we get the `decompactified' twelve-dimensional theory. The resulting twelve-dimensional theory has peculiar gauge symmetry which is compatible also with supersymmetry. We also establish a corresponding new superspace formulation with the extra coordinates. By performing a dimensional reduction from twelve dimensions directly into three dimensions, we see that the Poisson bracket terms which are needed for identification with supermembrane action arises naturally. This result indicates an universal duality mechanism that the 't Hooft limit of an arbitrary supersymmetric theory promotes the original supersymmetric theory in ( D−1,1) dimensions into a theory in ( D,2) dimensions with an additional pair of space-time coordinates. This also indicates interesting dualities between supermembrane theory, type IIA superstring with D0-branes, and the recently-discovered twelve-dimensional supersymmetric theories.