It is an object to form a high quality gate insulating film which is dense and has a strong insulation resistance property, and to propose a high reliable organic transistor in which a tunnel leakage current is little. One mode of the organic transistor of the present invention has a step of forming the gate insulating film by forming the conductive layer which becomes the gate electrode activating oxygen (or gas including oxygen) or nitrogen (or gas including nitrogen) or the like using dense plasma in which density of electron is 1011 cm−3 or more, and electron temperature is a range of 0.2 eV to 2.0 eV with plasma activation, and reacting directly with a portion of the conductive layer which becomes the gate electrode to be insulated.