A semiconductor device including a transistor in which an oxide semiconductor is used for a channel formation region and which has a positive threshold voltage to serve as a normally-off switching element, and the like are provided. Stable electrical characteristics are given to the semiconductor device including the transistor in which an oxide semiconductor film is used for the channel formation region, and thus the semiconductor device has high reliability. In a semiconductor device including a transistor in which an oxide semiconductor film including a channel formation region, source and drain electrode layers, a gate insulating film, and a gate electrode layer are stacked in this order over an oxide insulating film, a conductive layer overlapping with the gate electrode layer with the channel formation region provided therebetween and controlling the electrical characteristics of the transistor is provided in the oxide insulating film including an oxygen excess region.