A photoelectric conversion device having an excellent photoelectric conversion characteristic is provided while effectively utilizing limited resources. A fragile layer is formed in a region at a depth of less than 1000 nm from one surface of a single crystal semiconductor substrate, and a first impurity semiconductor layer, a first electrode, and an insulating layer are formed on the one surface side of the single crystal semiconductor substrate. After bonding the insulating layer to a supporting substrate, the single crystal semiconductor substrate is separated with the fragile layer or its vicinity used as a separation plane, thereby forming a first single crystal semiconductor layer over the supporting substrate. A second single crystal semiconductor layer is formed by epitaxially growing a semiconductor layer on the first single crystal semiconductor layer in accordance with a plasma CVD method in which a silane based gas and hydrogen with a flow rate 50 times or more that of the silane gas are used as a source gas. A second impurity semiconductor layer which has a conductivity type opposite to that of the first impurity semiconductor layer is formed over the second single crystal semiconductor layer. A second electrode is formed over the second impurity semiconductor layer.