A first layer is formed over a substrate, a light absorbing layer is formed over the first layer, and a layer having a light-transmitting property is formed over the light absorbing layer. The light absorbing layer is selectively irradiated with a laser beam via the layer having a light-transmitting property. When the light absorbing layer absorbs energy of the laser beam, due to emission of gas that is within the light absorbing layer, or sublimation, evaporation, or the like of the light absorbing layer, a part of the light absorbing layer and a part of the layer having a light-transmitting property in contact with the light absorbing layer are removed. By using the remaining part of the layer having a light-transmitting property or the remaining part of the light absorbing layer as a mask and etching the first layer, the first layer can be processed into a desired shape.