An object is to provide a technique by which a semiconductor device including a high-performance and high-reliable transistor is manufactured. A protective conductive film which protects an oxide semiconductor layer when a wiring layer is formed from a conductive layer is formed between the oxide semiconductor layer and the conductive layer, and an etching process having two steps is performed. In a first etching step, an etching is performed under conditions that the protective conductive film is less etched than the conductive layer and the etching selectivity of the conductive layer to the protective conductive film is high. In a second etching step, etching is performed under conditions that the protective conductive film is more easily etched than the oxide semiconductor layer and the etching selectivity of the protective conductive film to the oxide semiconductor layer is high.