A high-performance and highly reliable semiconductor device is provided. The semiconductor device includes: a first oxide; a source electrode; a drain electrode; a second oxide over the first oxide, the source electrode, and the drain electrode; a gate insulating film over the second oxide; and a gate electrode over the gate insulating film. The source electrode is electrically connected to the first oxide. The drain electrode is electrically connected to the first oxide. Each of the first oxide and the second oxide includes In, an element M (M is Al, Ga, Y, or Sn), and Zn. Each of the first oxide and the second oxide includes more In atoms than element M atoms. An atomic ratio of the In, the Zn, and the element M in the first oxide is equal to or similar to an atomic ratio of the In, the Zn, and the element M in the second oxide.