To provide a miniaturized transistor having high electric characteristics. A conductive film to be a source electrode layer and a drain electrode layer is formed to cover an oxide semiconductor layer and a channel protection layer, and then a region of the conductive film, which overlaps with the oxide semiconductor layer and the channel protection layer, is removed by chemical mechanical polishing treatment. Precise processing can be performed accurately because an etching step using a resist mask is not performed in the step of removing part of the conductive film to be the source electrode layer and the drain electrode layer. With the channel protection layer, damage to the oxide semiconductor layer or a reduction in film thickness due to the chemical mechanical polishing treatment on the conductive film can be suppressed.