A transistor including an oxide semiconductor, which has good on-state characteristics, and a high-performance semiconductor device including a transistor capable of high-speed response and high-speed operation. In the transistor including an oxide semiconductor, oxygen-defect-inducing factors are introduced (added) into an oxide semiconductor layer, whereby the resistance of a source and drain regions are selectively reduced. Oxygen-defect-inducing factors are introduced into the oxide semiconductor layer, whereby oxygen defects serving as donors can be effectively formed in the oxide semiconductor layer. The introduced oxygen-defect-inducing factors are one or more selected from titanium, tungsten, and molybdenum, and are introduced by an ion implantation method.