In a semiconductor device including a transistor, the transistor is provided over a first insulating film, and the transistor includes an oxide semiconductor film over the first insulating film, a gate insulating film over the oxide semiconductor film, a gate electrode over the gate insulating film, a second insulating film over the oxide semiconductor film and the gate electrode, and a source and a drain electrodes electrically connected to the oxide semiconductor film. The first insulating film includes oxygen. The second insulating film includes hydrogen. The oxide semiconductor film includes a first region in contact with the gate insulating film and a second region in contact with the second insulating film. The first insulating film includes a third region overlapping with the first region and a fourth region overlapping with the second region. The impurity element concentration of the fourth region is higher than that of the third region.