An object is to realize high performance and low power consumption in a semiconductor device having an SOI structure. In addition, another object is to provide a semiconductor device having a high performance semiconductor element which is more highly integrated. A semiconductor device is such that a plurality of n-channel field-effect transistors and p-channel field-effect transistors are stacked with an interlayer insulating layer interposed therebetween over a substrate having an insulating surface. By controlling a distortion caused to a semiconductor layer due to an insulating film having a stress, a plane orientation of the semiconductor layer, and a crystal axis in a channel length direction, difference in mobility between the n-channel field-effect transistor and the p-channel field-effect transistor can be reduced, whereby current driving capabilities and response speeds of the n-channel field-effect transistor and the p-channel field-effect can be comparable.