A high-performance semiconductor device with high reliability is provided. The semiconductor device includes a first transistor, a second transistor, a first metal oxide covering at least part of the first transistor, an insulating film over the first transistor and the second transistor, and a second metal oxide over the insulating film. The first transistor includes a first gate electrode, a first gate insulating film, a first oxide, a first source electrode, a first drain electrode, a second gate insulating film, and a second gate electrode. The second transistor includes a third gate electrode, a third gate insulating film, a second oxide, a second source electrode, a second drain electrode, a fourth gate insulating film, and a fourth gate electrode. The first gate insulating film and the second gate insulating film are in contact with the first metal oxide.