Provided is a method for manufacturing a semiconductor device, which prevents waste generation from being caused peeling of films and prevents failure of peeling from being caused by waste due to peeling of films. A first semiconductor substrate is used which has a structure in which a peeling layer is not formed in a section subjected to a first dividing treatment, so that the peeling layer is not exposed at the end surface of a second semiconductor substrate when the second semiconductor substrate is cut out of the first semiconductor substrate. In addition, a supporting material is provided on a layer to be peeled of the second semiconductor substrate before the second semiconductor substrate is subjected to a second dividing treatment.