A minute transistor is provided. A transistor with small parasitic capacitance is provided. A transistor with high frequency characteristics is provided. A semiconductor device including the transistor is provided. A semiconductor device includes an oxide semiconductor, a first conductor and a second insulator embedded in a first insulator, a second conductor and a third conductor. Edges of the second conductor and the third conductor facing each other each has a taper angle of 30 degree or more and 90 degree or less.