Forming an insulating film on a surface of the single crystal semiconductor substrate, forming a fragile region in the single crystal semiconductor substrate by irradiating the single crystal semiconductor substrate with an ion beam through the insulating film, forming a bonding layer over the insulating film, bonding a supporting substrate to the single crystal semiconductor substrate by interposing the bonding layer between the supporting substrate and the single crystal semiconductor substrate, dividing the single crystal semiconductor substrate at the fragile region to separate the single crystal semiconductor substrate into a single crystal semiconductor layer attached to the supporting substrate, performing first dry etching treatment on a part of the fragile region remaining on the single crystal semiconductor layer, performing second dry etching treatment on a surface of the single crystal semiconductor layer subjected to the first etching treatment, and irradiating the single crystal semiconductor layer with laser light.