An object of the invention is to provide a method for manufacturing a light emitting device capable of reducing deterioration of elements due to electrostatic charge caused in manufacturing the light emitting device. Another object of the invention is to provide a light emitting device in which defects due to the deterioration of elements caused by the electrostatic charge are reduced. The method for manufacturing the light emitting device includes a step of forming a top-gate type transistor for driving a light emitting element. In the step of forming the top-gate type transistor, when processing a semiconductor layer, a first grid-like semiconductor layer extending in rows and columns is formed over a substrate. The plurality of second island-like semiconductor layers are formed between the first semiconductor layer. The plurality of second island-like second semiconductor layers serve as an active layer of the transistor.