To provide a semiconductor device, a liquid crystal display device and an electronic appliance each having a wide viewing angle, which is manufactured through a smaller numbers of processes using less masks at low cost compared with a conventional device by solving such a problem that the number of manufacturing processes and masks increases and the manufacturing cost becomes high because a pixel electrode or a common electrode is formed of ITO in order to make the pixel electrode or the common electrode a light-transmissive conductive film.

A semiconductor layer 102a of a transistor and a pixel electrode 102e or a common electrode 102f of a liquid crystal element are formed in the same process.