A novel material and a transistor including the novel material are provided. One embodiment of the present invention is a composite oxide including at least two regions. One of the regions includes In, Zn and an element M1 (the element M1 is one or more of Al, Ga, Si, B, Y, Ti, Fe, Ni, Ge, Zr, Mo, La, Ce, Nd, Hf, Ta, W, Mg, V, Be, and Cu) and the other of the regions includes In, Zn, and an element M2 (the element M2 is one or more of Al, Ga, Si, B, Y, Ti, Fe, Ni, Ge, Zr, Mo, La, Ce, Nd, Hf, Ta, W, Mg, V, Be, and Cu). In an analysis of the composite oxide by energy dispersive X-ray spectroscopy, the detected concentration of the element M1 in a first region is less than the detected concentration of the element M2 in a second region, and a surrounding portion of the first region is unclear in an observed mapping image of the energy dispersive X-ray spectroscopy.