| 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)] | 19 Claims |

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1. A semiconductor device comprising:
a transistor comprising a gate electrode, a gate insulating film, a source electrode, and a drain electrode;
a first insulator over the transistor;
a second insulator over the first insulator;
a third insulator over the second insulator;
a first electrode in contact with a top surface of the source electrode; and
a second electrode in contact with a top surface of the drain electrode,
wherein the second insulator comprises a first opening portion overlapping with the source electrode and a second opening portion overlapping with the drain electrode,
wherein the third insulator is in contact with a side surface of the second insulator and a top surface and a side surface of the first insulator inside the first opening portion and the second opening portion,
wherein the first electrode is positioned through the first opening portion, and
wherein the second electrode is positioned through the second opening portion.
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