| CPC H10D 30/6755 (2025.01) [H10B 12/05 (2023.02); H10B 12/31 (2023.02); H10D 30/031 (2025.01); H10D 62/80 (2025.01)] | 11 Claims |

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1. A semiconductor device comprising a transistor, the transistor comprising:
a first insulator;
a first oxide over the first insulator;
a second oxide over the first oxide;
a second insulator over the second oxide;
a first conductor over the second insulator;
a third insulator in contact with part of a side surface of the second oxide, part of a side surface of the first oxide, and part of the first insulator;
a fourth insulator over the third insulator; and
a fifth insulator in contact with a top surface of the second insulator, a top surface of the first conductor, and a top surface of the fourth insulator,
wherein the second oxide comprises a first region, a second region, and a third region positioned between the first region and the second region,
wherein resistance of the first region and resistance of the second region are lower than resistance of the third region,
wherein the first conductor is provided above the third region to overlap with the third region,
wherein part of the second insulator is provided between a side surface of the first conductor and a side surface of the fourth insulator,
wherein the third insulator comprises a region in contact with the first region and a region in contact with the second region, and
wherein in a channel width direction of the transistor, a height of a bottom surface of the first conductor in a region where the first conductor and the second oxide do not overlap with each other is lower than a height of a bottom surface of the second oxide.
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