A semiconductor device that can be manufactured with a reduced cost by decreasing the number of masks is disclosed, and a method for manufacturing the semiconductor device is disclosed. The method for manufacturing the semiconductor device comprises the steps of: forming a semiconductor layer 3 having a source and a drain regions 10, 11, and LDD regions 16, 17; a gate insulating film 5; and a gate electrode 6; forming a first and a second interlayer insulating films 24, 25 over the gate electrode 6 and the gate insulating film 5; forming contact holes 25a, 25c to these interlayer insulating films so as to be located over each of the source region and the drain region; and an opening portion 25b to these interlayer insulating films so as to be located over the gate electrode and the LDD region; forming a second gate electrode 26b by a conductive film in the opening portion so as to cover the gate electrode and the LDD region; and a pixel electrode 26a over the second interlayer insulating film; removing the gate insulating film in the contact hole; and forming wirings 27, 28 connected to each the source region and the drain region.