The amount of water and hydrogen contained in an oxide semiconductor film is reduced, and oxygen is supplied sufficiently from a base film to the oxide semiconductor film in order to reduce oxygen deficiencies. A stacked base film is formed, a first heat treatment is performed, an oxide semiconductor film is formed over and in contact with the stacked base film, and a second heat treatment is performed. In the stacked base film, a first base film and a second base film are stacked in this order. The first base film is an insulating oxide film from which oxygen is released by heating. The second base film is an insulating metal oxide film. An oxygen diffusion coefficient of the second base film is smaller than that of the first base film.