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 and a first electrode are formed at the one surface side. After bonding the first electrode and a supporting substrate, the single crystal semiconductor substrate is separated using the fragile layer or the vicinity as a separation plane, thereby forming a first single crystal semiconductor layer over the supporting substrate. An amorphous semiconductor layer is formed on the first single crystal semiconductor layer, and a second single crystal semiconductor layer is formed by heat treatment for solid phase growth of the amorphous semiconductor layer. A second impurity semiconductor layer having a conductivity type opposite to that of the first impurity semiconductor layer and a second electrode are formed over the second single crystal semiconductor layer.