A capacitor capable of functioning as a capacitor even when an AC voltage is applied thereto is provided without increasing the manufacturing steps of a semiconductor device. A transistor is used as a MOS capacitor where a pair of impurity regions formed on opposite sides of a channel formation region are each doped with impurities of different conductivity so as to be used as a source region or a drain region. Specifically, assuming that an impurity region that is doped with N-type impurities is referred to as an N-type region while an impurity region that is doped with P-type impurities is referred to as a P-type region, a transistor is provided where a channel formation region is interposed between the N-type region and the P-type region, which is used as a MOS capacitor.