An object is to provide a semiconductor device including an oxide semiconductor, which has stable electric characteristics and high reliability. In a transistor including an oxide semiconductor film, the oxide semiconductor film is subjected to dehydration or dehydrogenation performed by heat treatment. In addition, as a gate insulating film in contact with the oxide semiconductor film, an insulating film containing oxygen, preferably, a gate insulating film including a region containing oxygen with a higher proportion than the stoichiometric composition is used. Thus, oxygen is supplied from the gate insulating film to the oxide semiconductor film. Further, a metal oxide film is used as part of the gate insulating film, whereby reincorporation of an impurity such as hydrogen or water into the oxide semiconductor is suppressed.