NOVELTY - The semiconductor device comprises a first electrode (105) over a substrate (101), an oxide semiconductor film (107) that is located over the first electrode and is present in electrical contact with the first electrode, a second electrode (109) that is located over the oxide semiconductor film and is present in electrical contact with the oxide semiconductor film, a gate insulating film (111) having a first opening over the second electrode, a third electrode (113) over the gate insulating film, an interlayer insulating film (117) over the third electrode, and a wiring.    USE - The semiconductor device such as an insulated-gate field-effect transistor or a power MOSFET is useful in: display device such as liquid crystal television; home electrical appliance such as an air conditioner, a refrigerator, a rice cooker or a solar power generation system; a battery-driven portable information terminal device such as a laptop computer; a power amplifier device such as a stroboscope and an electric vehicle; a direct current-direct current converter circuit; a motor control circuit; an audio amplifier; a logic circuit; a switch circuit; and a high-frequency linear amplifier.    ADVANTAGE - The semiconductor device can be economically manufactured with high productivity, reduced loss of electric power and leakage current characteristics, and has high reliability and mobility, enhanced withstand voltage characteristics, excellent conversion efficiency, increased switching speed and on/off ratio characteristics, reduced short-channel effect and improved heat resistance.    DETAILED DESCRIPTION - The semiconductor device comprises a first electrode (105) over a substrate (101), an oxide semiconductor film (107) that is located over the first electrode and is present in electrical contact with the first electrode, a second electrode (109) that is located over the oxide semiconductor film and is present in electrical contact with the oxide semiconductor film, a gate insulating film (111) having a first opening over the second electrode, a third electrode (113) over the gate insulating film, an interlayer insulating film (117) over the third electrode, and a wiring over the interlayer insulating film. The oxide semiconductor film has a thickness of greater than 3 mu m, a carrier density of lower than 1x 1012 cm-3 and a reduced hydrogen concentration, and comprises a crystal region that is present in contact with the gate insulating film and the second electrode. The gate insulating film is present in contact with an end portion of a top surface and a side surface of the oxide semiconductor film. The first electrode is a source electrode and/or a drain electrode. The second electrode is the other of the source electrode and the drain electrode. The third electrode is a gate electrode, and has a ring shape and a second opening overlapping the second electrode, and faces the side surface of the oxide semiconductor film and the end portion of the top surface of the oxide semiconductor film with the gate insulating film provided between the third electrode and the oxide semiconductor film. A channel is formed in an entire region of the oxide semiconductor film. The interlayer insulating film has a third opening. The wiring is electrically connected to the second electrode through the first opening, the second opening and the third opening.    DESCRIPTION OF DRAWING(S) - The diagram shows a cross-sectional view of a transistor.    Substrate (101)    First electrode (105)    Oxide semiconductor film (107)    Second electrode (109)    Gate insulating film (111)    Third electrode (113)    Interlayer insulating film. (117)