To provide a method for manufacturing a semiconductor device including a transfer step that is capable of controlling the adhesiveness of a substrate and an element-formed layer in the case of separating the element-formed layer including a semiconductor element or an integrated circuit formed over the substrate from the substrate and bonding it to another substrate. An adhesive agent made of a good adhesiveness material is formed between the semiconductor element or the integrated circuit comprising plural semiconductor elements formed over the substrate (a first substrate) and the substrate, and thus it is possible to prevent a semiconductor element from peeling off a substrate in manufacturing the semiconductor element, and further, to make it easier to separate the semiconductor element from the substrate by removing the adhesive agent after forming the semiconductor element.