Instead of forming a semiconductor film by bonding a bond substrate (semiconductor substrate) to a base substrate (supporting substrate) and then separating or cleaving the bond substrate, a bond substrate is separated or cleaved at a plurality of positions to form a plurality of first semiconductor films (mother islands), and then the plurality of first semiconductor films are bonded to a base substrate. Subsequently, the plurality of first semiconductor films each are partially etched, whereby one or more second semiconductor films (islands) are formed using one of the first semiconductor films and a semiconductor element is manufactured using the second semiconductor films. The plurality of first semiconductor films are bonded to the base substrate based on a layout of the second semiconductor films so as to cover at least a region in which the second semiconductor films of the semiconductor element are to be formed.