An efficient mass-production method of very small devices that can receive or transmit data in touch, preferably, out of touch is provided by forming an integrated circuit made of a thin film over a large glass substrate and transferring the integrated circuit to another backing to be divided. Especially, the integrated circuit made of a thin film is difficult to use since there is a threat that the integrated circuit is scattered in the handling of the integrated circuit since the integrated circuit is extremely thin. According to the present invention, multiple openings reaching a peel layer are provided, a material body having a pattern shape that does not cover regions (the openings and a device portion) is provided, and then, a gas or liquid containing fluorine halide is introduced to partially remove the peel layer.