An object is to provide a transistor including an oxide layer which includes Zn and does not include a rare metal such as In or Ga. Another object is to reduce an off current and stabilize electric characteristics in the transistor including an oxide layer which includes Zn. A transistor including an oxide layer including Zn is formed by stacking an oxide semiconductor layer including insulating oxide over an oxide layer so that the oxide layer is in contact with a source electrode layer or a drain electrode layer with the oxide semiconductor layer including insulating oxide interposed therebetween, whereby variation in the threshold voltage of the transistor can be reduced and electric characteristics can be stabilized.