A first conductive film overlapping with an oxide semiconductor film is formed over a gate insulating film, a gate electrode is formed by selectively etching the first conductive film using a resist subjected to electron beam exposure, a first insulating film is formed over the gate insulating film and the gate electrode, removing a part of the first insulating film while the gate electrode is not exposed, an anti-reflective film is formed over the first insulating film, the anti-reflective film, the first insulating film and the gate insulating film are selectively etched using a resist subjected to electron beam exposure, and a source electrode in contact with one end of the oxide semiconductor film and one end of the first insulating film and a drain electrode in contact with the other end of the oxide semiconductor film and the other end of the first insulating film are formed.