A semiconductor device having a novel structure or a method for manufacturing the semiconductor device is provided. For example, the reliability of a transistor which is driven at high voltage or large current is improved. For improvement of the reliability of the transistor, a buffer layer is provided between a drain electrode layer (or a source electrode layer) and an oxide semiconductor layer such that the end portion of the buffer layer is beyond the side surface of the drain electrode layer (or the source electrode layer) when seen in a cross section, whereby the buffer layer can relieve the concentration of electric field. The buffer layer is a single layer or a stacked layer including a plurality of layers, and includes, for example, an In—Ga—Zn—O film containing nitrogen, an In—Sn—O film containing nitrogen, an In—Sn—O film containing SiOx, or the like.