A transistor which includes an oxide semiconductor and is capable of high-speed operation and a method of manufacturing the transistor. In addition, a highly reliable semiconductor device including the transistor and a method of manufacturing the semiconductor device. The semiconductor device includes an oxide semiconductor layer including a channel formation region, and a source and drain regions which are provided so that the channel formation region is interposed therebetween and have lower resistance than the channel formation region. The channel formation region and the source and drain regions each include a crystalline region.