A novel semiconductor device including an oxide semiconductor is provided. In particular, a planar semiconductor device including an oxide semiconductor is provided. A semiconductor device including an oxide semiconductor and having large on-state current is provided. The semiconductor device includes an oxide insulating film, an oxide semiconductor film over the oxide insulating film, a source electrode and a drain electrode in contact with the oxide semiconductor film, a gate insulating film between the source electrode and the drain electrode, and a gate electrode overlapping the oxide semiconductor film with the gate insulating film. The oxide semiconductor film includes a first region overlapped with the gate electrode and a second region not overlapped with the gate electrode, the source electrode, and the drain electrode. The first region and the second region have different impurity element concentrations. The gate electrode, the source electrode, and the drain electrode contain the same metal element.