A method for manufacturing a semiconductor device including an oxide semiconductor includes the steps of forming an oxide semiconductor film, forming a gate insulating film provided over the oxide semiconductor film, forming a gate electrode in contact with the gate insulating film, a sidewall insulating film in contact with the gate electrode, and forming a source electrode and a drain electrode in contact with the oxide semiconductor film. In the method, the gate insulating film and the sidewall insulating film are formed at a temperature at which oxygen contained in the oxide semiconductor film is inhibited from being eliminated, preferably at a temperature lower than a temperature at which oxygen contained in the oxide semiconductor film is eliminated.