A transistor in which an electron state at an interface between an oxide semiconductor film and an underlayer film in contact with the oxide semiconductor film is favorable is provided. A value obtained by dividing a difference between nearest neighbor interatomic distance of the underlayer film within the interface and a lattice constant of the semiconductor film by the nearest neighbor interatomic distance of the underlayer film within the interface is less than or equal to 0.15. For example, an oxide semiconductor film is deposited over an underlayer film which contains stabilized zirconia which has a cubic crystal structure and has the (111) plane orientation, whereby the oxide semiconductor film including a crystal region having a high degree of crystallization can be provided directly on the underlayer film.