A miniaturized transistor having excellent electrical characteristics is provided with high yield. Further, a semiconductor device including the transistor and having high performance and high reliability is manufactured with high productivity. In a semiconductor device including a transistor in which an oxide semiconductor film including a channel formation region and low-resistance regions between which the channel formation region is sandwiched, a gate insulating film, and a gate electrode layer whose top surface and side surface are covered with an insulating film including an aluminum oxide film are stacked, a source electrode layer and a drain electrode layer are in contact with part of the oxide semiconductor film and the top surface and a side surface of the insulating film including an aluminum oxide film.