To provide a high-performance semiconductor device using an SOI substrate in which a substrate having low heat resistance is used as a base substrate, to provide a high-performance semiconductor device without performing mechanical polishing, and to provide an electronic device using the semiconductor device, planarity of a semiconductor layer is improved and defects in the semiconductor layer are reduced by laser beam irradiation. Accordingly, a high-performance semiconductor device can be provided without performing mechanical polishing. In addition, a semiconductor device is manufactured using a region having the most excellent characteristics in a region irradiated with the laser beam. Specifically, instead of the semiconductor layer in a region which is irradiated with the edge portion of the laser beam, the semiconductor layer in a region which is irradiated with portions of the laser beam except the edge portion is used as a semiconductor element. Accordingly, performance of the semiconductor device can be greatly improved. Moreover, an excellent electronic device can be provided.