Provided is a novel semiconductor device. The semiconductor device comprises a first transistor and a second transistor. The first transistor comprises a first gate electrode; a first insulating film over the first gate electrode; a first oxide semiconductor film over the first insulating film; a first source electrode and a first drain electrode over the first oxide semiconductor film; a second insulating film over the first oxide semiconductor film, the first source electrode, and the first drain electrode; and a second gate electrode over the second insulating film. The second transistor comprises a first drain electrode; the second insulating film over the second drain electrode; a second oxide semiconductor film over the second insulating film; a second source electrode and a second drain electrode over the second oxide semiconductor film; a third insulating film over the second oxide semiconductor film, the second source electrode, and the second drain electrode; and a third gate electrode over the third insulating film. The first oxide semiconductor film partly overlaps with the second oxide semiconductor film.