An object is to provide a semiconductor device including an oxynitride semiconductor whose carrier density is controlled. By introducing controlled nitrogen into an oxide semiconductor layer, a transistor in which an oxynitride semiconductor having desired carrier density and on characteristics is used for a channel can be manufactured. Further, with the use of the oxynitride semiconductor, even when a low resistance layer or the like is not provided between an oxynitride semiconductor layer and a source electrode and between the oxynitride semiconductor layer and a drain electrode, favorable contact characteristics can be exhibited.