An object is to provide a semiconductor device including an oxide semiconductor, which has stable electrical characteristics and high reliability. In a manufacturing process of a bottom-gate transistor including an oxide semiconductor layer, heat treatment in an atmosphere containing oxygen and heat treatment in vacuum are sequentially performed for dehydration or dehydrogenation of the oxide semiconductor layer. In addition, irradiation with light having a short wavelength is performed concurrently with the heat treatment, whereby elimination of hydrogen, OH, or the like is promoted. A transistor including an oxide semiconductor layer on which dehydration or dehydrogenation treatment is performed through such heat treatment has improved stability, so that variation in electrical characteristics of the transistor due to light irradiation or a bias-temperature stress (BT) test is suppressed.