The invention aims to provide a peeling method without damaging a peeled off layer and to allow separation of not only a peeled off layer having a small surface area but also the entire surface of a peeled off layer having a large surface area. Further, the invention aims to provide a lightweight semiconductor device by sticking a peeled off layer to a variety of substrates and its manufacturing method. Especially, the invention aims to provide a lightweight semiconductor device by sticking a variety of elements such as TFT to a flexible film and its manufacturing method. Even in the case a first material layer 11 is formed on a substrate and a second material layer 12 is formed adjacently to the foregoing first material layer 11, and further, layered film formation, heating treatment at 500.degree. C. or higher or laser beam radiating treatment is carried out, if the first material layer has a tensile stress before the peeling and the second material layer has a compressive stress, excellent separation can easily be carried out by physical means in the interlayer or interface of the second material layer 12.