An object is to suppress deterioration of element characteristics even when an oxide semiconductor is formed after a gate insulating layer, a source electrode layer, and a drain electrode layer are formed. A gate electrode layer is formed over a substrate. A gate insulating layer is formed over the gate electrode layer. A source electrode layer and a drain electrode layer are formed over the gate insulating layer. Surface treatment is performed on surfaces of the gate insulating layer, the source electrode layer, and the drain electrode layer which are formed over the substrate. After the surface treatment is performed, an oxide semiconductor layer is formed over the gate insulating layer, the source electrode layer, and the drain electrode layer.