Miniaturized transistors having high and stable electric characteristics using high precision microfabrication are provided with high yield. Further, high performance, high reliability, and high productivity also of a semiconductor device including the transistor are achieved. A semiconductor device includes a vertical transistor in which a first electrode layer, a first oxide film containing indium, gallium, zinc, and nitrogen as main components, an oxide semiconductor film containing indium, gallium, and zinc as main components, a second oxide film containing indium, gallium, zinc, and nitrogen as main components, and a second electrode layer are stacked in this order, and a first gate insulating film and a first gate electrode layer are provided at one side of the columnar oxide semiconductor film and a second gate insulating film and a second gate electrode layer are provided at the other side of the columnar oxide semiconductor film.