A semiconductor device includes a semiconductor layer overlapping with a gate electrode and having an impurity region outside a region which overlaps with the gate electrode; a first conductive layer which is provided on a side provided with the gate electrode of the semiconductor layer and partially in contact with the impurity region; an insulating layer provided over the gate electrode and the first conductive layer; and a second conductive layer which is formed in the insulating layer and in contact with the first conductive layer through an opening at least part of which overlaps with the first conductive layer.