To provide a highly reliable semiconductor device. To provide a semiconductor device which prevents a defect and achieves miniaturization. An oxide semiconductor layer in which the thickness of a region serving as a source region or a drain region is larger than the thickness of a region serving as a channel formation region is formed in contact with an insulating layer including a trench. In a transistor including the oxide semiconductor layer, variation in threshold voltage, degradation of electric characteristics, and shift to normally on can be suppressed and source resistance or drain resistance can be reduced, so that the transistor can have high reliability.