A matching circuit which can handle a plurality of frequencies is provided. The matching circuit includes a transistor and an inductor. The matching circuit uses capacitance formed between a gate and a source/drain (referred to as capacitance Cgsd below) of the transistor as a condenser. The capacitance Cgsd changes with the voltage of the gate with respect to the source (referred to as voltage Vgs below). The transistor included in the matching circuit is an OS transistor including a metal oxide in a channel formation region. The OS transistor features larger variation in capacitance Cgsd with respect to the voltage Vgs than the MOSFET that uses silicon, which enables the matching circuit to handle alternating-current signals in a wide frequency range.