A semiconductor device with high productivity is provided. The semiconductor device includes a first and a second transistor and a first and a second capacitor. The first and the second transistor include gate electrodes and back gate electrodes. The second transistor is provided in a layer above the first transistor, and the second capacitor is provided in a layer above the first capacitor. One electrode of the first capacitor is electrically connected to one of a source electrode and a drain electrode of the first transistor and electrically connected to one of a source electrode and a drain electrode of the second transistor. The other electrode of the first capacitor is formed in the same layer as the back gate electrode of the second transistor.