A semiconductor device is provided which is constituted by semiconductor devices including a thin film transistor with a GOLD structure, the GOLD structure thin film transistor being such that: a semiconductor layer, a gate insulating film, and a gate electrode are formed in lamination from the side closer to a substrate; the gate electrode is constituted of a first-layer gate electrode and a second-layer gate electrode shorter in the size than the first-layer gate electrode; the first-layer gate electrode corresponding to the region exposed from the second-layer gate electrode is formed into a tapered shape so as to be thinner toward the end portion; a first impurity region is formed in the semiconductor layer corresponding to the region with the tapered shape; and a second impurity region having the same conductivity as the first impurity region is formed in the semiconductor layer corresponding to the outside of the first-layer gate electrode, which is characterized in that a dry etching process consisting of one step or two steps is applied to the formation of the gate electrode.