A change in electrical characteristics is suppressed and reliability in a semiconductor device using a transistor including an oxide semiconductor is improved. Oxygen is introduced into a surface of an insulating film, and then, an oxide semiconductor, a layer which is capable of blocking oxygen, a gate insulating film, and other films which composes a transistor are formed. For at least one of the first gate insulating film and the insulating film, three signals in Electron Spin Resonance Measurement are each observed in a certain range of g-factor. Reducing the sum of the spin densities of the signals will improve reliability of the semiconductor device.