Provided are a method for forming a transparent electrode and a semiconductor device where the transparent electrode is formed by using the method. The method for forming a transparent electrode includes: forming a transparent electrode by using a transparent material of which resistance state is to be changed from a high resistance state into a low resistance state according to an applied electric field; and performing a forming process of changing the resistance state of the transparent electrode into the low resistance state by applying a voltage to the transparent electrode, so that the transparent electrode has conductivity. Accordingly, it is possible to form the transparent electrode having good ohmic characteristic with respect to the semiconductor layer formed above or below the transparent electrode and high transmittance with respect to the light having a short wavelength in a UV wavelength range as well as the light in visible wavelength range.