An object is to provide a method for manufacturing a highly-reliable semiconductor device with an improved material use efficiency and with a simplified manufacturing process. The method includes the steps of forming a conductive layer over a substrate, forming a light-transmitting layer over the conductive layer, and selectively removing the conductive layer and the light-transmitting layer by irradiation with a femtosecond laser beam from above the light-transmitting layer. Note that the conductive layer and the light-transmitting layer may be removed so that an end portion of the light-transmitting layer is located on an inner side than an end portion of the conductive layer. Before the irradiation with a femtosecond laser beam, a surface of the light-transmitting layer may be subjected to liquid-repellent treatment.