To manufacture a transistor whose threshold voltage is controlled without using a backgate electrode, a circuit for controlling the threshold voltage, and an impurity introduction method. To manufacture a semiconductor device having favorable electrical characteristics, high reliability, and low power consumption using the transistor. A gate electrode including a tungsten oxide film whose composition is controlled is used. The composition or the like is adjusted by a film formation method of the tungsten oxide film, whereby the work function can be controlled. By using the tungsten oxide film whose work function is controlled as part of the gate electrode, the threshold of the transistor can be controlled. Using the transistor whose threshold voltage is controlled, a semiconductor device having favorable electrical characteristics, high reliability, and low power consumption can be manufactured.