Semiconductor device and method for manufacturing the same

A semiconductor device comprising:

• in a first region over a semiconductor substrate:
• a first insulating layer located over the semiconductor substrate;
• a first wiring embedded into the surface of the first insulating layer;
• a second insulating layer located over the first insulating layer;
• a third insulating layer located over the second insulating layer;
• and
• a via and a second wiring embedded into the second insulating layer and the third insulating layer through a barrier metal and coupled to the first wiring, and
• in a second region over the semiconductor substrate:
• the first insulating layer located over the semiconductor substrate;
• a gate electrode embedded into the surface of the first insulating layer;
• the second insulating layer located over the first insulating layer;
• a semiconductor layer located over the second insulating layer;
• the third insulating layer located over the semiconductor layer;
• and
• a first electric conductor and a second electric conductor embedded into the third insulating layer so as to sandwich the gate electrode in a position overlapped with the semiconductor layer in a plan view through a barrier metal and coupled to the semiconductor layer through the barrier metal.