A semiconductor device with a small variation in characteristics is provided. The semiconductor device includes a first insulator; a second insulator having an opening over the first insulator; a third insulator that has a first depressed portion and is provided inside the opening; a first oxide that has a second depressed portion and is provided inside the first depressed portion; a second oxide provided inside the second depressed portion; a first conductor and a second conductor that are electrically connected to the second oxide and are apart from each other; a fourth insulator over the second oxide; and a third conductor including a region overlapping with the second oxide with the fourth insulator therebetween. The second oxide includes a first region, a second region, and a third region sandwiched between the first region and the second region in a top view. The first conductor includes a region overlapping with the first region and the second insulator. The second conductor includes a region overlapping with the second region and the second insulator. The third conductor includes a region overlapping with the third region.