An object of the present invention is to manufacture a semiconductor device where fluctuation in electrical characteristics is small and reliability is high in a transistor in which an oxide semiconductor is used. An insulating layer from which oxygen is released by heating is used as a base insulating layer of an oxide semiconductor layer which forms a channel. Oxygen is released from the base insulating layer, whereby oxygen deficiency in the oxide semiconductor layer and an interface state between the base insulating layer and the oxide semiconductor layer can be reduced. Thus, a semiconductor device where fluctuation in electrical characteristics is small and reliability is high can be manufactured.