To realize a semiconductor memory device whose capacitance value per unit area in a memory cell is increased without increase in the area of the memory cell. The memory cell includes a transistor, a memory element, a first capacitor, and a second capacitor. The first capacitor includes a semiconductor film, a gate insulating film, and a gate electrode which are included in the transistor and is formed at the same time as the transistor. The second capacitor includes an electrode which is included in the memory element and an insulating film and an electrode which are formed over the electrode. Further, the second capacitor is formed over the first capacitor. In this manner, the first capacitor and the second capacitor which are connected in parallel with the memory element are formed.