The degree of integration of a semiconductor device is enhanced and the storage capacity per unit area is increased. The semiconductor device includes a first transistor provided in a semiconductor substrate and a second transistor provided over the first transistor. In addition, an upper portion of a semiconductor layer of the second transistor is in contact with a wiring, and a lower portion thereof is in contact with a gate electrode of the first transistor. With such a structure, the wiring and the gate electrode of the first transistor can serve as a source electrode and a drain electrode of the second transistor, respectively. Accordingly, the area occupied by the semiconductor device can be reduced.