A method for manufacturing a semiconductor device includes the steps of forming a first insulating film over a first gate electrode over a substrate while heated at a temperature higher than or equal to 450° C. and lower than the strain point of the substrate, forming a first oxide semiconductor film over the first insulating film, adding oxygen to the first oxide semiconductor film and then forming a second oxide semiconductor film over the first oxide semiconductor film, and performing heat treatment so that part of oxygen contained in the first oxide semiconductor film is transferred to the second oxide semiconductor film.