A minute transistor is provided. A transistor having low parasitic capacitance is provided. A transistor having high frequency characteristics is provided. An electrode including the transistor is provided. A novel electrode is provided. The electrode includes a first conductive layer containing a metal, an insulating layer, and a second conductive layer. The insulating layer is formed over the first conductive layer. A mask layer is formed over the insulating layer. The insulating layer is etched using plasma with the mask layer used as a mask, whereby an opening is formed in the insulating layer so as to reach the first conductive layer. Plasma treatment is performed on at least the opening in an oxygen atmosphere. By the plasma treatment, a metal-containing oxide is formed on the first conductive layer in the opening. The oxide is removed, and then the second conductive layer is formed in the opening.