An object is to provide a semiconductor device having an antenna structure which is advantageous for miniaturization, without changing the number of steps and communication distance. One feature to achieve the above object is a semiconductor device including a substrate, a tag portion including a thin film element formed over the substrate, a first antenna, and a second antenna, in which the first antenna and the second antenna are formed in different layers separated by an insulating film, the first antenna and the second antenna are partially electrically connected to each other, the first antenna is formed of a same material and in a same layer as a source or drain wiring connected to the thin film element, and the second antenna is formed in a different layer from the source or drain wiring connected to the thin film element.