| CPC H10B 12/00 (2023.02) [H10D 30/6734 (2025.01); H10D 30/6755 (2025.01); H10D 86/423 (2025.01); H10D 86/481 (2025.01); H10D 86/60 (2025.01); H10D 87/00 (2025.01); H10D 99/00 (2025.01)] | 12 Claims |

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1. A semiconductor device comprising:
a first circuit region and a second circuit region over a substrate,
wherein the first circuit region comprises:
a plurality of first transistors; and
a first insulator over the plurality of first transistors,
wherein the second circuit region comprises:
a plurality of second transistors; and
a second insulator over the plurality of second transistors,
wherein the second insulator includes an opening portion,
wherein the first transistors and the second transistors each include an oxide semiconductor,
wherein a third insulator is positioned over and in contact with the first insulator and the second insulator, and
wherein density of the plurality of first transistors arranged in the first circuit region is higher than density of the plurality of second transistors arranged in the second circuit region.
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