Method for manufacturing semiconductor device

A semiconductor device which is miniaturized while favorable characteristics thereof are maintained is provided. In addition, the miniaturized semiconductor device is provided with a high yield. The semiconductor device has a structure including an oxide semiconductor film provided over a substrate having an insulating surface; a source electrode layer and a drain electrode layer which are provided in contact with side surfaces of the oxide semiconductor film and have a thickness larger than that of the oxide semiconductor film; a gate insulating film provided over the oxide semiconductor film, the source electrode layer, and the drain electrode layer; and a gate electrode layer provided in a depressed portion formed by a step between a top surface of the oxide semiconductor film and top surfaces of the source electrode layer and the drain electrode layer.