To provide a transistor in which a channel is formed in an oxide semiconductor and which has stable electrical characteristics. To suppress shift in threshold voltage of a transistor in which a channel is formed in an oxide semiconductor. To provide a normally-off switching element having a positive threshold voltage as an n-channel transistor in which a channel is formed in an oxide semiconductor. A base insulating layer is formed over a substrate, an oxide semiconductor layer is formed over the base insulating layer, a first gate insulating layer is formed over the oxide semiconductor layer, a second gate insulating layer is formed over the first gate insulating layer by a sputtering method or an atomic layer deposition method at a substrate temperature of higher than or equal to 100° C., and a gate electrode layer is formed over the second gate insulating layer.