A semiconductor device that can be scaled down or highly integrated is provided. The semiconductor device includes a first layer and a second layer over the first layer. The first layer and the second layer each include a transistor. The transistor in the first layer and the transistor in the second layer each include a first oxide, a first conductor and a second conductor over the first oxide, a first insulator placed to cover the first conductor, the second conductor, and the first oxide, a second insulator over the first insulator, a second oxide placed between the first conductor and the second conductor over the first oxide, a third insulator over the second oxide, a third conductor over the third insulator, and a fourth insulator in contact with a top surface of the second insulator, a top surface of the second oxide, a top surface of the third insulator, and a top surface of the third conductor. The first insulator and the fourth insulator are less likely than the second insulator to allow oxygen to pass through.