A semiconductor device and a method for manufacturing a semiconductor device are provided. A semiconductor device comprises a first single-crystal semiconductor layer including a first channel formation region and a first impurity region over a substrate having an insulating surface, a first gate insulating layer over the first single-crystal semiconductor layer, a gate electrode over the first gate insulating layer, a first interlayer insulating layer over the first gate insulating layer, a second gate insulating layer over the gate electrode and the first interlayer insulating layer, and a second single-crystal semiconductor layer including a second channel formation region and a second impurity region over the second gate insulating layer. The first channel formation region, the gate electrode, and the second channel formation region are overlapped with each other.