Hydrogen ions are implanted to a surface (main surface) of the single crystal Si substrate 10 at a dosage of 1.5×1017 atoms/cm2 or higher to form the hydrogen ion implanted layer (ion-implanted damage layer) 11. As a result of the hydrogen ion implantation, the hydrogen ion implanted boundary 12 is formed. The single crystal Si substrate 10 and the low melting glass substrate 20 are bonded together. The bonded substrate is heated at relatively low temperature, 120° C. or higher and 250° C. or lower (below a melting point of the support substrate). Further, an external shock is applied to delaminate the Si crystal film along the hydrogen ion implanted boundary 12 of the single crystal Si substrate 10 out of the heat-treated bonded substrate. Then, the surface of the resultant silicon thin film 13 is polished to remove a damaged portion, so that a semiconductor substrate can be fabricated. There can be provided a semiconductor substrate in which a high-quality silicon thin film is transferred onto a substrate made of a low melting point material.