Semiconductor device and manufacturing method thereof

A semiconductor device comprising:

• a transistor;
• a capacitor;
• and
• a light-transmitting conductive layer over and overlapping with the transistor and not overlapping with the capacitor,
• wherein the transistor includes:
• a gate electrode layer;
• a first oxide semiconductor layer over the gate electrode layer with an insulating layer interposed therebetween;
• and
• a source electrode layer and a drain electrode layer each electrically connected to the first oxide semiconductor layer,
• wherein the capacitor includes:
• a first conductive layer;
• a second conductive layer over the first conductive layer with the insulating layer interposed therebetween;
• and
• a second oxide semiconductor layer in contact with the second conductive layer,
• wherein the gate electrode layer and the first conductive layer are formed on a same layer and include same material,
• wherein the source electrode layer and the drain electrode layer and the second conductive layer include same material, and
• wherein the first oxide semiconductor layer and the second oxide semiconductor layer include same material.