An object of the present invention is to provide a method for manufacturing a semiconductor device having a semiconductor element capable of reducing a cost and improving a throughput with a minute structure, and further, a method for manufacturing a liquid crystal television and an EL television. According to one feature of the invention, a method for manufacturing a semiconductor device comprises the steps of: forming a light absorption layer over a substrate, forming a first region over the light absorption layer by using a solution, generating heat by irradiating the light absorption layer with laser light, and forming a first film pattern by heating the first region with the heat.