A semiconductor device including a first gate electrode and a second gate electrode formed apart from each other over an insulating surface, an oxide semiconductor film including a region overlapping with the first gate electrode with a gate insulating film interposed therebetween, a region overlapping with the second gate electrode with the gate insulating film interposed therebetween, and a region overlapping with neither the first gate electrode nor the second gate electrode, and an insulating film covering the gate insulating film, the first gate electrode, the second gate electrode, and the oxide semiconductor film, and being in direct contact with the oxide semiconductor film is provided.