A miniaturized transistor is provided. A first layer is formed over a third insulator over a semiconductor; a second layer is formed over the first layer; an etching mask is formed over the second layer; the second layer is etched using the etching mask until the first layer is exposed to form a third layer; a selective growth layer is formed on a top surface and a side surface of the third layer; the first layer is etched using the third layer and the selective growth layer until the third insulator is exposed to form a fourth layer; and the third insulator is etched using the third layer, the selective growth layer, and the fourth layer until the semiconductor is exposed to form a first insulator.