Semiconductor device and method for manufacturing semiconductor device

A semiconductor device comprising:

• a semiconductor;
• a first insulating layer over the semiconductor;
• a first gate electrode over the first insulating layer;
• a second insulating layer over the first insulating layer;
• a second gate electrode over the second insulating layer;
• a third insulating layer over the second gate electrode;
• an oxide semiconductor over the third insulating layer;
• a first conductor in contact with a top surface of the oxide semiconductor;
• a second conductor in contact with a top surface of the oxide semiconductor;
• a third gate electrode over the oxide semiconductor with a fourth insulating layer interposed between the third gate electrode and the oxide semiconductor;
• a third conductor in contact with a top surface of the first conductor;
• a fifth insulating layer over the third conductor;
• a fourth conductor over the fifth insulating layer;
• a sixth conductor penetrating the second conductor and the oxide semiconductor;
• and
• a seventh conductor penetrating the first insulating layer, the second insulating layer, and the third insulating layer,
• wherein the sixth conductor is electrically connected to the seventh conductor,
• wherein the seventh conductor is electrically connected to the semiconductor,
• wherein a capacitor comprises the third conductor, the fifth insulating layer, and the fourth conductor,
• wherein the second gate electrode and the third gate electrode overlap with each other,
• wherein the first gate electrode and the second gate electrode do not overlap with each other, and
• wherein the fourth insulating layer is in contact with a side surface of the third gate electrode.