An n-channel transistor or a p-channel transistor provided with a second gate electrode for controlling a threshold voltage in addition to a normal gate electrode is used for a complementary logic circuit. In addition, an insulated gate field-effect transistor with an extremely low off-state current is used as a switching element to control the potential of the second gate electrode. A channel formation region of the transistor which functions as a switching element includes a semiconductor material whose band gap is wider than that of a silicon semiconductor and whose intrinsic carrier density is lower than that of silicon.