An oxide semiconductor film is formed over a substrate. A sacrifice film is formed to such a thickness that the local maximum of the concentration distribution of an injected substance injected into the oxide semiconductor film in the depth direction of the oxide semiconductor film is located in a region from an interface between the substrate and the oxide semiconductor film to a surface of the oxide semiconductor film. Oxygen ions are injected as the injected substance into the oxide semiconductor film through the sacrifice film at such an acceleration voltage that the local maximum of the concentration distribution of the injected substance in the depth direction of the oxide semiconductor film is located in the region, and then the sacrifice film is removed. Further, a semiconductor device is manufactured using the oxide semiconductor film.