When an oxide semiconductor is deposited by a sputtering method, there is a difference in composition between a sputtering target and a film deposited using the sputtering target in some cases depending on a material of the oxide semiconductor. In manufacturing a sputtering target containing zinc oxide, a crystal which contains zinc oxide is formed in advance, the crystal is crushed, and then a predetermined amount of zinc oxide is added and mixed. After that, the resulting object is sintered to form the sputtering target. The composition of the sputtering target is adjusted by setting the proportion of zinc in the sputtering target higher than that of zinc in a film having a desired composition which is obtained at last, in consideration of the amount of zinc which is reduced at the time of deposition by a sputtering method, the amount of zinc which is reduced at the time of sintering, and the like.