A method of forming an oxide semiconductor includes a step of depositing an oxide semiconductor layer over a substrate by using a sputtering apparatus in which in a target containing indium, an element M (aluminum, gallium, yttrium, or tin), zinc, and oxygen, the substrate which faces a surface of the target, and a magnet unit comprising a first magnet and a second magnet on a rear surface side of the target are provided. In the method, deposition is performed under a condition that a maximum intensity of a horizontal magnetic field is greater than or equal to 350 G and less than or equal to 2000 G in a plane where a vertical distance toward the substrate from a surface of the magnet unit is 10 mm.