It is an object to provide a manufacturing method of a semiconductor device with high reliability. A plurality of first semiconductor integrated circuits, a plurality of second semiconductor integrated circuits each of which is arranged to be adjacent to one of the first semiconductor integrated circuits, a plurality of third semiconductor integrated circuits each of which is arranged to be adjacent to one of the first semiconductor integrated circuits and one of the second semiconductor integrated circuits, and a plurality of fourth semiconductor integrated circuits each of which is arranged to be adjacent to one of the first semiconductor integrated circuits, one of the second semiconductor integrated circuits, and one of the third semiconductor integrated circuits are formed over a first substrate. The first semiconductor integrated circuits are transferred to a second substrate. A first protective layer is formed to cover the first semiconductor integrated circuits and a surface of the second substrate in the periphery of the first semiconductor integrated circuits. The second substrate and the first protective layer are divided so that the plurality of the first semiconductor integrated circuits is divided into individual pieces and part of the second substrate remains in the periphery of the first semiconductor integrated circuits. Accordingly, a semiconductor device having the first semiconductor integrated circuit is manufactured.