To provide a thin film integrated circuit at low cost and with thin thickness, which is applicable to mass production unlike the conventional glass substrate or the single crystalline silicon substrate, and a structure and a process of a thin film integrated circuit device or an IC chip having the thin film integrated circuit. A manufacturing method of a semiconductor device includes the steps of forming a first insulating film over one surface of a silicon substrate, forming a layer having at least two thin film integrated circuits over the first insulating film, forming a resin layer so as to cover the layer having the thin film integrated circuit, forming a film so as to cover the resin layer, grinding a backside of one surface of the silicon substrate which is formed with the layer having the thin film integrated circuit, and polishing the ground surface of the silicon substrate.