A novel non-volatile latch circuit and a semiconductor device using the non-volatile latch circuit are provided. The latch circuit has a loop structure in which an output of a first element is electrically connected to an input of a second element and an output of the second element is electrically connected to an input of the first element through a second transistor. A transistor using an oxide semiconductor as a semiconductor material of a channel formation region is used as a switching element, and a capacitor is provided to be electrically connected to a source electrode or a drain electrode of the transistor, whereby data of the latch circuit can be retained, and a non-volatile latch circuit can thus be formed.