An object is to obtain a desired threshold voltage of a thin film transistor using an oxide semiconductor. Another object is to suppress a change of the threshold voltage over time. Specifically, an object is to apply the thin film transistor to a logic circuit formed using a transistor having a desired threshold voltage. In order to achieve the above object, thin film transistors including oxide semiconductor layers with different thicknesses may be formed over the same substrate, and the thin film transistors whose threshold voltages are controlled by the thicknesses of the oxide semiconductor layers may be used to form a logic circuit. In addition, by using an oxide semiconductor film in contact with an oxide insulating film formed after dehydration or dehydrogenation treatment, a change in threshold voltage over time is suppressed and the reliability of a logic circuit can be improved.