A technique for peeling an element manufactured through a process at relatively low temperature (lower than 500 DEG C.) from a substrate and transferring the element to a flexible substrate (typically, a plastic film). With the use of an existing manufacturing device for a large glass substrate, a molybdenum film (Mo film) is formed over a glass substrate, an oxide film is formed over the molybdenum film, and an element is formed over the oxide film through a process at relatively low temperature (lower than 500 DEG C.). Then, the element is peeled from the glass substrate and transferred to a flexible substrate.