A semiconductor device includes a first transistor which includes a first gate electrode below its oxide semiconductor layer and a second gate electrode above its oxide semiconductor layer, and a second transistor which includes a first gate electrode above its oxide semiconductor layer and a second gate electrode below its oxide semiconductor layer and is provided so as to at least partly overlap with the first transistor. In the semiconductor device, a conductive film serving as the second gate electrode of the first transistor and the second gate electrode of the second transistor is shared between the first transistor and the second transistor. Note that the second gate electrode not only controls the threshold voltages (Vth) of the first transistor and the second transistor but also has an effect of reducing interference of an electric field applied from respective first gate electrodes of the first transistor and the second transistor.