One object is to have stable electrical characteristics and high reliability and to manufacture a semiconductor device including a semi-conductive oxide film. Film formation is performed by a sputtering method using a target in which gallium oxide is added to a material that is easy to volatilize compared to gallium when the material is heated at 400° C. to 700° C. like zinc, and a formed film is heated at 400° C. to 700° C., whereby the added material is segregated in the vicinity of a surface of the film and the oxide is crystallized. Further, a semi-conductive oxide film is deposited thereover, whereby a semi-conductive oxide having a crystal which succeeds a crystal structure of the oxide that is crystallized by heat treatment is formed.