It is an object of the present invention to form a plurality of elements in a limited area to reduce the area occupied by the elements for integration so that further higher resolution (increase in number of pixels), reduction of each display pixel pitch with miniaturization, and integration of a driver circuit that drives a pixel portion can be advanced in semiconductor devices such as liquid crystal display devices and light-emitting devices that has EL elements. A photomask or a reticle provided with an assist pattern that is composed of a diffraction grating pattern or a semi-transparent film and has a function of reducing a light intensity is applied to a photolithography process for forming a gate electrode to form a complicated gate electrode. In addition, a top-gate TFT that has the multi-gate structure described above and a top gate TFT that has a single-gate structure can be formed on the same substrate just by changing the mask without increasing the number of processes.