A semiconductor device including a minute transistor with a short channel length is provided. A gate insulating layer is formed over a gate electrode layer; an oxide semiconductor layer is formed over the gate insulating layer; a first conductive layer and a second conductive layer are formed over the oxide semiconductor layer; a conductive film is formed over the first conductive layer and the second conductive layer; a resist mask is formed over the conductive film by performing electron beam exposure; and then a third conductive layer and a fourth conductive layer are formed over and in contact with the first conductive layer and the second conductive layer, respectively, by selectively etching the conductive film.