A novel, highly convenient or reliable functional panel is provided. A novel, highly convenient or reliable method for manufacturing a functional panel is provided. The functional panel includes a first base; a second base having a region overlapping with the first base; a bonding layer that bonds the first base to the second base; and an insulating layer in contact with the first base, the second base, and the bonding layer. With this structure, an opening which is formed easily in a region where the bonding layer is in contact with the first base or the second base can be filled with the insulating layer, which can prevent impurities from being diffused into the functional layer located in a region surrounded by the first base, the second base, and the bonding layer that bonds the first base to the second base.