To achieve enlargement and high definition of a display portion, a single crystal semiconductor film is used as a transistor in a pixel, and the following steps are included: bonding a plurality of single crystal semiconductor substrates to a base substrate; separating part of the plurality of single crystal semiconductor substrates to form a plurality of regions each comprising a single crystal semiconductor film over the base substrate; forming a plurality of transistors each comprising the single crystal semiconductor film as a channel formation region; and forming a plurality of pixel electrodes over the region provided with the single crystal semiconductor film and a region not provided with the single crystal semiconductor film. Some of the transistors electrically connecting to the pixel electrodes formed over the region not provided with the single crystal semiconductor film are formed in the region provided with the single crystal semiconductor film.