A semiconductor device which includes a transistor having a miniaturized structure is provided. A first insulator is provided over a stack in which a semiconductor, a first conductor, and a second conductor are stacked in this order. Over the first insulator, an etching mask is formed. Using the etching mask, the first insulator and the second conductor are etched until the first conductor is exposed. After etching the first conductor until the semiconductor is exposed so as to form a groove having a smaller width than the second conductor, a second insulator and a third conductor are formed sequentially.