Semiconductor device and method for manufacturing the same

A semiconductor device comprising:

• a transistor;
• a capacitor;
• a first oxide comprising:
• a first region and a second region adjacent to each other;
• and
• a third region and a fourth region with the first region and the second region provided between the third region and the fourth region;
• a second oxide over the first region;
• a first insulator over the second oxide;
• a first conductor over the first insulator;
• a second insulator over the second oxide, the second insulator being in contact with a side surface of the first insulator and a side surface of the first conductor;
• a third insulator over the second region, the third insulator being in contact with a side surface of the second insulator;
• and
• a second conductor over the second region with the third insulator provided between the second conductor and the second region,
• wherein a part of the third insulator is positioned between the second conductor and the side surface of the second insulator,
• wherein a part of the first region serves as a channel formation region of the transistor,
• wherein the first insulator serves as a gate insulating film of the transistor,
• wherein the first conductor serves as a gate electrode of the transistor,
• wherein the second region serves as a first electrode of the capacitor,
• wherein the third insulator serves as a dielectric of the capacitor, and
• wherein the second conductor serves as a second electrode of the capacitor.

A semiconductor device comprising:

• a first oxide comprising:
• a first region and a second region adjacent to each other;
• a second oxide over the first region;
• a first insulator over the second oxide;
• a first conductor over the first insulator;
• a second insulator over the second oxide, the second insulator being in contact with a side surface of the first insulator and a side surface of the first conductor;
• a third insulator over the second region, the third insulator being in contact with a side surface of the second insulator;
• a second conductor over the second region with the third insulator provided between the second conductor and the second region;
• and
• a third conductor overlapping with the second conductor with the second region provided between the third conductor and the second conductor,
• wherein a part of the third insulator is positioned between the second conductor and the side surface of the second insulator.