Provided is a transistor which has favorable transistor characteristics and includes an oxide semiconductor, and a highly reliable semiconductor device which includes the transistor including the oxide semiconductor. In the semiconductor device including the transistor in which an oxide semiconductor film, a gate insulating film, and a gate electrode are stacked in this order, a sidewall insulating film is formed along side surfaces and a top surface of the gate electrode, and the oxide semiconductor film is subjected to etching treatment so as to have a cross shape having different lengths in the channel length direction or to have a larger length than a source electrode and a drain electrode in the channel width direction. Further, the source electrode and the drain electrode are formed in contact with the oxide semiconductor film.