Semiconductor device, the semiconductor device small number of method, or semiconductor device hav

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The transistor includes a first gate electrode, a first insulating film over the first gate electrode, an oxide semiconductor film over the first insulating film, a source electrode over the oxide semiconductor film, a drain electrode over the oxide semiconductor film, a second insulating film over the oxide semiconductor film, the source electrode, and the drain electrode, and a second gate electrode over the second insulating film. The first insulating film includes a first opening. A connection electrode electrically connected to the first gate electrode through the first opening is formed over the first insulating film. The second insulating film includes a second opening that reaches the connection electrode. The second gate electrode includes an oxide conductive film and a metal film over the oxide conductive film. The connection electrode and the second gate electrode are electrically connected to each other through the metal film.