The threshold voltage is shifted in a negative or positive direction in some cases by an unspecified factor in a manufacturing process of the thin film transistor. If the amount of shift from 0 V is large, driving voltage is increased, which results in an increase in power consumption of a semiconductor device. Thus, a resin layer having good flatness is formed as a first protective insulating film covering the oxide semiconductor layer, and then a second protective insulating film is formed by a sputtering method or a plasma CVD method under a low power condition over the resin layer. Further, in order to adjust the threshold voltage to a desired value, gate electrodes are provided over and below an oxide semiconductor layer.