An object is to provide a technique to manufacture an insulating film having excellent film characteristics. In particular, an object is to provide a technique to manufacture a dense insulating film with a high withstand voltage. Moreover, an object is to provide a technique to manufacture an insulating film with few electron traps. An insulating film including oxygen is subjected to plasma treatment using a high frequency under the conditions where the electron density is 1×1011 cm−3 or more and the electron temperature is 1.5 eV or less in an atmosphere including oxygen.