A semiconductor device includes an oxide semiconductor layer over a first oxide layer; first source and drain electrodes over the oxide semiconductor layer; second source and drain electrodes over the first source and drain electrodes respectively; a second oxide layer over the first source and drain electrodes; a gate insulating layer over the second source and drain electrodes and the second oxide layer; and a gate electrode overlapping the oxide semiconductor layer with the gate insulating layer provided therebetween. The structure in which the oxide semiconductor layer is sandwiched by the oxide layers can suppress the entry of impurities into the oxide semiconductor layer. The structure in which the oxide semiconductor layer is contacting with the source and drain electrodes can prevent increasing resistance between the source and the drain comparing one in which an oxide semiconductor layer is electrically connected to source and drain electrodes through an oxide layer.