A novel element is provided. A novel film formation method is provided. A novel element manufacturing method is provided. Furthermore, a film including graphene is formed at low cost and high yield. The element includes a first electrode and a second electrode located apart from the first electrode. The first electrode and the second electrode include graphene. The film including graphene is formed through a first step of forming a film including graphene oxide over a substrate, a second step of immersing the film including graphene oxide in an acidic solution, and a third step of reducing graphene oxide included in the film including graphene oxide. Furthermore, before graphene oxide included in the film including graphene oxide is reduced, the film including graphene oxide is selectively removed by a photolithography technique.