In a semiconductor device including a transistor in which an oxide semiconductor layer, a gate insulating layer, and a gate electrode layer on side surfaces of which sidewall insulating layers are provided are stacked in this order, a source electrode layer and a drain electrode layer are provided in contact with the oxide semiconductor layer and the sidewall insulating layers. In a process for manufacturing the semiconductor device, a conductive layer and an interlayer insulating layer are stacked to cover the oxide semiconductor layer, the sidewall insulating layers, and the gate electrode layer. Then, parts of the interlayer insulating layer and the conductive layer over the gate electrode layer are removed by a chemical mechanical polishing method, so that a source electrode layer and a drain electrode layer are formed. Before formation of the gate insulating layer, cleaning treatment is performed on the oxide semiconductor layer.