The objectives of the present invention are achieving TFTs having a small off current and TFT structures optimal for the driving conditions of a pixel portion and driver circuits, and providing a technique of making the differently structured TFTs without increasing the number of manufacturing steps and the production costs. A semiconductor device has a semiconductor layer, a gate insulating film on the semiconductor layer, and a gate electrode on the gate insulating film. The semiconductor layer contains a channel forming region, a region containing a first concentration impurity element, a region containing a second concentration impurity element, and a region containing a third concentration impurity element. The gate electrode is formed by laminating an electrode (A) and an electrode (B). One edge portion of the electrode (A) overlaps with the region containing the second concentration impurity element, through the gate insulating film, and another edge portion of the electrode (A) overlaps with the channel forming region, through the gate insulating film.