A structure is employed in which a first protective insulating layer; an oxide semiconductor layer over the first protective insulating layer; a source electrode and a drain electrode that are electrically connected to the oxide semiconductor layer; a gate insulating layer that is over the source electrode and the drain electrode and overlaps with the oxide semiconductor layer; a gate electrode that overlaps with the oxide semiconductor layer with the gate insulating layer provided therebetween; and a second protective insulating layer that covers the source electrode, the drain electrode, and the gate electrode are included. Furthermore, the first protective insulating layer and the second protective insulating layer each include an aluminum oxide film that includes an oxygen-excess region, and are in contact with each other in a region where the source electrode, the drain electrode, and the gate electrode are not provided.