After a sputtering gas is supplied to a deposition chamber, plasma including an ion of the sputtering gas is generated in the vicinity of a target. The ion of the sputtering gas is accelerated and collides with the target, so that flat-plate particles and atoms of the target are separated from the target. The flat-plate particles are deposited with a gap therebetween so that the flat plane faces a substrate. The atom and the aggregate of the atoms separated from the target enter the gap between the deposited flat-plate particles and grow in the plane direction of the substrate to fill the gap. A film is formed over the substrate. After the deposition, heat treatment is performed at high temperature in an oxygen atmosphere, which forms an oxide with a few oxygen vacancies and high crystallinity.