The present invention provides a method for manufacturing a thin film transistor with small leakage current and high switching characteristics. In a method for manufacturing a thin film transistor, a back channel portion is formed in the thin film transistor by conducting etching using a resist mask, the resist mask is removed by removal or the like, and a superficial part of the back channel portion is further etched. Through the steps, components of chemical solution used for the removal, residues of the resist mask, and the like which exist at the superficial part of the back channel portion can be removed and leakage current can be reduced. The further etching step of the back channel portion is preferably conducted by dry etching using an N2 gas or a CF4 gas with bias not applied.