A transistor including an oxide semiconductor film, which has stable electric characteristics is provided. A transistor including an oxide semiconductor film, which has excellent on-state characteristics is also provided. A semiconductor device in which an oxide semiconductor film having low resistance is formed and the resistance of a channel region of the oxide semiconductor film is increased. Note that an oxide semiconductor film is subjected to a process for reducing the resistance to have low resistance. The process for reducing the resistance of the oxide semiconductor film may be a laser process or heat treatment at a temperature higher than or equal to 450° C. and lower than or equal to 740° C., for example. A process for increasing the resistance of the channel region of the oxide semiconductor film having low resistance may be performed by plasma oxidation or implantation of oxygen ions, for example.