It is an object to provide a semiconductor device including an oxide semiconductor, in which miniaturization of a transistor is achieved and the concentration of an electric field is relieved. The width of a gate electrode is reduced and a space between a source electrode layer and a drain electrode layer is shortened. By adding a rare gas in a self-alignment manner with the use of a gate electrode as a mask, a low-resistance region in contact with a channel formation region can be provided in an oxide semiconductor layer. Accordingly, even when the width of the gate electrode, that is, the line width of a gate wiring is small, the low-resistance region can be provided with high positional accuracy, so that miniaturization of a transistor can be realized.