An object of the invention is to provide a resist composition which is possible to form a film by using a drawing means and which functions as a protective film used at the time of etching, adding impurities, or the like. In addition, an object is also to provide a manufacturing step of a semiconductor device in which a substance with high safety and that is easily treated can be used as a peeling solution, and which pays attention to an environment. A resist composition of the invention contains water-soluble homopolymer, water, or a solvent that has compatibility with water and can dissolve the water-soluble homopolymer. In addition, a method for manufacturing the semiconductor device of the invention has a step of removing the protective film formed by discharging the resist composition of the invention by using a drawing means with water after using it.