When a transistor having bottom gate bottom contact structure is manufactured, for example, a conductive layer constituting a source and a drain has a three-layer structure and two-step etching is performed. In the first etching process, an etching method in which the etching rates for at least the second film and the third film are high is employed, and the first etching process is performed until at least the first film is exposed. In the second etching process, an etching method in which the etching rate for the first film is higher than that in the first etching process and the etching rate for a “layer provided below and in contact with the first film” is lower than that in the first etching process is employed. The side wall of the second film is slightly etched when a resist mask is removed after the second etching process.