A separation layer is provided on a substrate, and a thin film device, such as
TFT, is formed thereon. Separation accelerating ions such as hydrogen ions are
implanted into the separation layer in the course of the process for forming the
thin film device. After the formation of the thin device, the thin film device
is preferably joined to a transfer material through an adhesive layer, and irradiated
with laser light from the substrate side. This causes separation in the separation
layer by also using the action of the separation acceleration ions. The thin film
device is separated from the substrate. This permits transfer of a desire thin
film device to any substrate.
