A semiconductor device including a first element including a photodiode and an amplifier circuit which amplifies output current of the photodiode, over a first insulating film; and a second element including a color filter and an overcoat layer over the color filter over a second insulating film is manufactured. The first element and the second element are attached to each other by bonding the first insulating film and the second insulating film with a bonding material. Further, the amplifier circuit is a current mirror circuit including a thin film transistor. Still further, a color film may be used instead of a color filter.