A single-crystal semiconductor layer is provided in a large area over a large-sized glass substrate, whereby a large-scale SOI substrate is obtained. A single-crystal semiconductor substrate provided with an embrittlement layer and a dummy substrate are bonded to each other, and the single-crystal semiconductor substrate is separated at the embrittlement layer as a boundary by heat treatment to form a piece of single-crystal semiconductor over the dummy substrate. The dummy substrate is divided to form a piece of single-crystal semiconductor. The piece of single-crystal semiconductor is bonded to a supporting substrate, and the piece of single-crystal semiconductor is separated from the dummy substrate. Then, a plurality of pieces of single-crystal semiconductor are arranged and transferred to the large-sized glass substrate.