A semiconductor device includes a channel layer disposed on a substrate and a gate structure formed on or under the channel layer. The channel layer includes a single-layer oxide semiconductor material, the channel layer includes indium (In), gallium (Ga), and oxygen (O), the channel layer includes a first region, a second region, and a third region, the third region contacting the gate structure, a second region between the first region and the third region, the first region is the closer to the substrate than the second region and the third region, each of the first region and the third region has a concentration of Ga higher than a concentration of In, and the second region has a concentration of In higher than a concentration of Ga.