A semiconductor device provided with a plurality of kinds of transistors with different device structures suitable for functions of circuits is provided. The semiconductor device includes first to third transistors with different device structures over one substrate. A semiconductor layer of the first transistor is an oxide semiconductor film with a stacked-layer structure, and a semiconductor layer of each of the second and third transistors is an oxide semiconductor film with a single-layer structure. Each of the first and second transistors includes a back gate electrode connected to its gate electrode.