The interconnect structure of the present invention includes at least a gate insulator layer and an oxide semiconductor layer on a substrate, wherein the oxide semiconductor layer is a layered product having a first oxide semiconductor layer containing at least one element (Z group element) selected from the group consisting of In, Ga, Zn and Sn; and a second oxide semiconductor layer containing at least one element (X group element) selected from the group consisting of In, Ga, Zn and Sn and at least one element (Y group element) selected from the group consisting of Al, Si, Ti, Hf, Ta, Ge, W and Ni, and wherein the second oxide semiconductor layer is interposed between the first oxide semiconductor layer and the gate insulator layer. The present invention makes it possible to obtain an interconnect structure having excellent switching characteristics and high stress resistance, and in particular, showing a small variation of threshold voltage before and after the stress tests, and thereby having high stability.