It is an object of the invention that, in semiconductor device, in order to promote the tendency of miniaturization of each display pixel pitch, which will be resulted in with the tendency toward the higher precision (increase of pixel number) and further miniaturizations, a plurality of elements is formed within a limited area and the area occupied by the elements is compacted so as to be integrated. A plurality of semiconductor layers 13, 15 is formed on different layers with insulating film 14 sandwiched therebetween. After carrying out crystallization by means of laser beam, on each semiconductor layer (semiconductor layers 16, 17 having crystal structure respectively), an N-channel type TFT of inversed stagger structure and a P-channel type TFT 30 of top gate structure are formed respectively and integrated so that the size of CMOS circuit is miniaturized.