In a manufacturing process of a semiconductor device, a manufacturing technique of a semiconductor device by which a lithography step that uses a photoresist is simplified is provided. A manufacturing cost is reduced and throughput is improved. An irradiation object is formed over a substrate by sequentially stacking a first material layer and a second material layer. The irradiation object is irradiated with a first laser beam that is absorbed by the first material layer and a second laser beam that is absorbed by the second material layer so that the laser beams overlap. A part or all of the region irradiated with an overlap part of the laser beams is ablated to form an opening.