An SOI substrate (6) is formed havinga silicon layer (5) disposed on a silicon substrate (3) with a silicon oxide film (4) disposed therebetween. Next, multiple semiconductor elements (8) are formed on the surface of the silicon layer (5). Then a wiring (11) is formed on the surface of an insulating substrate (10). Next, the SOI substrate (6) and insulating substrate (10) are bonded such that the multiple semiconductor elements (8) and the wiring (11) are connected. Then an embrittlement layer (12) is formed by injecting at least one of hydrogen ions and rare gas ions are injected into the silicon substrate (3). Next, a portion of the silicon substrate (3) is peeled away using the embrittlement layer (12) as the boundary.