A peeling method at low cost with high mass productivity is provided. A silicon layer having a function of releasing hydrogen by irradiation with light is formed over a formation substrate, a first layer is formed using a photosensitive material over the silicon layer, an opening is formed in a portion of the first layer that overlaps with the silicon layer by a photolithography method and the first layer is heated to form a resin layer having an opening, a transistor including an oxide semiconductor in a channel formation region is formed over the resin layer, a conductive layer is formed to overlap with the opening of the resin layer and the silicon layer, the silicon layer is irradiated with light using a laser, and the transistor and the formation substrate are separated from each other.