It is an object of the present invention to provide a method for forming a layer having functionality including a conductive layer and a colored layer and a flexible substrate having a layer having functionality with a high yield. Further, it is an object of the present invention to provide a method for manufacturing a semiconductor device that is small-sized, thin, and lightweight. After coating a substrate having heat resistance with a silane coupling agent, a layer having functionality is formed. Then, after attaching an adhesive to the layer having functionality, the layer having functionality is peeled from the substrate. Further, after coating a substrate having heat resistance with a silane coupling agent, a layer having functionality is formed. Then, an adhesive is attached to the layer having functionality. Thereafter, the layer having functionality is peeled from the substrate, and a flexible substrate is attached to the layer having functionality.