| CPC H10D 86/60 (2025.01) [H10B 12/30 (2023.02); H10D 30/6755 (2025.01); H10D 86/423 (2025.01); H10D 86/481 (2025.01)] | 16 Claims |

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1. A semiconductor device comprising:
a first transistor over a substrate;
a second transistor over the first transistor, the second transistor having a channel formation region comprising an oxide semiconductor;
a first insulating layer over the second transistor; and
a capacitor over the first insulating layer, the capacitor comprising a first conductive layer in contact with a first region of the first insulating layer, a second insulating layer over and in contact with the first conductive layer and a second region of the first insulating layer, and a second conductive layer over and in contact with the second insulating layer,
wherein the second insulating layer has a first part being in contact with the first conductive layer and a second part being in contact with the second region of the first insulating layer, and
wherein a bottom surface of the first conductive layer is higher than a top surface of the second part of the second insulating layer.
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