| 摘要 |
A semiconductor device is provided, which includes a first insulating layer over a first substrate, a transistor over the first insulating layer, a second insulating layer over the transistor, a first conductive layer connected to a source region or a drain region of the transistor through an opening provided in the second insulating layer, a third insulating layer over the first conductive layer, and a second substrate over the third insulating layer. The transistor comprises a semiconductor layer, a second conductive layer, and a fourth insulating layer provided between the semiconductor layer and the second conductive layer. One or plural layers selected from the first insulating layer, the second insulating layer, the third insulating layer, and the fourth insulating layer have a step portion which is provided so as not to overlap with the transistor.
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