A light-absorbing layer is selectively formed over an insulating surface, an insulating layer is formed over the insulating surface and the light-absorbing layer, the insulating surface, the light-absorbing layer, and the insulating layer are irradiated with laser light to selectively remove only the insulating layer above the light-absorbing layer in an irradiated region of the insulating layer so that an opening reaching the light-absorbing layer is formed in the insulating layer, and a conductive film is formed in the opening so as to be in contact with the light-absorbing layer. By forming the conductive film in the opening so as to be in contact with the exposed light-absorbing layer, the conductive film can be electrically connected to the light-absorbing layer with the insulating layer interposed therebetween.