It is an object to provide a highly reliable semiconductor device which includes a thin film transistor having stable electric characteristics. It is another object to manufacture a highly reliable semiconductor device at lower cost with high productivity. In a method for manufacturing a semiconductor device which includes a thin film transistor where a semiconductor layer including a channel formation region using an oxide semiconductor layer, a source region, and a drain region are formed using an oxide semiconductor layer, heat treatment for reducing impurities such as moisture (heat treatment for dehydration or dehydrogenation) is performed so as to improve the purity of the oxide semiconductor layer.