A novel semiconductor element contributing to an increase in circuit scale is provided. In the semiconductor element, two different electrical switches are formed using a single oxide semiconductor layer. For example, in the semiconductor element, formation of a channel (a current path) in the vicinity of a bottom surface (a first surface) of the oxide semiconductor layer and formation of a channel in the vicinity of a top surface (a second surface) of the oxide semiconductor layer are independently controlled. Therefore, the circuit area can be reduced as compared to the case two electrical switches are separately provided (for example, the case where two transistors are separately provided). That is, a circuit is formed using the semiconductor element, whereby an increase in the circuit area due to an increase in circuit scale can be suppressed.