It is an object of the present invention to manufacture a semiconductor device easily and to provide a semiconductor device whose cost is reduced. According to the present invention, a thin film integrated circuit provided over a base insulating layer can be prevented from scattering by providing a region where a substrate and the base insulating layer are attached firmly after removing a peeling layer. Therefore, a semiconductor device including a thin film integrated circuit can be manufactured easily. In addition, since a semiconductor device is manufactured by using a substrate except a silicon substrate according to the invention, a large number of semiconductor devices can be manufactured at a time and a semiconductor device whose cost is reduced can be provided.