An object is to obtain a semiconductor device with improved characteristics by reducing contact resistance of a semiconductor film with electrodes or wirings, and improving coverage of the semiconductor film and the electrodes or wirings. The present invention relates to a semiconductor device including a gate electrode over a substrate, a gate insulating film over the gate electrode, a first source or drain electrode over the gate insulating film, an island-shaped semiconductor film over the first source or drain electrode, and a second source or drain electrode over the island-shaped semiconductor film and the first source or drain electrode. Further, the second source or drain electrode is in contact with the first source or drain electrode, and the island-shaped semiconductor film is sandwiched between the first source or drain electrode and the second source or drain electrode. Moreover, the present invention relates to a manufacturing method of the semiconductor device.