When materials of a cathode and an anode are transparent and a substrate with transparency is used for a substrate and a sealing substrate, luminescence from a layer including an organic compound can simultaneously perform two ways of display: luminescence passing a cathode and luminescence transmitted in an anode. However, interference effect by an optical distance difference results in difference in optical characteristics (such as a color tone) between luminescence from a top surface and luminescence from a bottom surface. According to the present invention, a light-emitting device having luminescence from a top surface and luminescence from a bottom surface provides both luminescence to a top surface and luminescence to a bottom surface with an image display having an uniform color tone and of high quality by regulating a film thickness of a transparent conductive film disposed on a cathode side and a film thickness of a cathode.