A first transistor, a second transistor, a capacitor, and first to third conductors are included. The first transistor includes a first gate, a source, and a drain. The second transistor includes a second gate, a third gate over the second gate, first and second low-resistance regions, and an oxide sandwiched between the second gate and the third gate. The capacitor includes a first electrode, a second electrode, and an insulator sandwiched therebetween. The first low-resistance region overlaps with the first gate. The first conductor is electrically connected to the first gate and is connected to a bottom surface of the first low-resistance region. The capacitor overlaps with the first low-resistance region. The second conductor is electrically connected to the drain. The third conductor overlaps with the second conductor and is connected to the second conductor and a side surface of the second low-resistance region.