An object is to manufacture a semiconductor device with high reliability by providing the semiconductor device including an oxide semiconductor with stable electric characteristics. In a transistor including an oxide semiconductor layer, a gallium oxide film is used for a gate insulating layer and made in contact with an oxide semiconductor layer. Further, gallium oxide films are provided so as to sandwich the oxide semiconductor layer, whereby reliability is increased. Furthermore, the gate insulating layer may have a stacked structure of a gallium oxide film and a hafnium oxide film.