An object is to provide a semiconductor device having excellent characteristics, in which a channel layer includes an oxide semiconductor with high crystallinity. In addition, a semiconductor device including a base film with improved planarity is provided. CMP treatment is performed on the base film of the transistor and plasma treatment is performed thereon after the CMP treatment, whereby the base film can have a center line average roughness Ra75 of less than 0.1 nm. The oxide semiconductor layer with high crystallinity is formed over the base film having planarity, which is obtained by the combination of the plasma treatment and the CMP treatment, thereby improving the characteristics of the semiconductor device.