An object is to reduce off-state leakage current between a source electrode and a drain electrode. One embodiment of the present invention is a semiconductor device including a gate electrode, gate insulating films and formed to cover the gate electrode, an active layer formed over the gate insulating films and located above the gate electrode, silicon layers and formed over side surfaces of the active layer and the gate insulating films, and a source electrode and a drain electrode formed over the silicon layers. The active layer is not in contact with each of the source electrode and the drain electrode.