A method for manufacturing an SOI substrate by bonding, characterized by comprising: a first step of forming a hydrogen ion implantation layer at an average ion implantation depth L on one principal surface of a single crystal silicon substrate; a second step of subjecting at least one of one principal surface of a transparent insulating substrate and the one principal surface of the single crystal silicon substrate to surface treatment; a third step of bringing the one principal surface of the single crystal silicon substrate and the one principal surface of the transparent insulating substrate into close contact with each other; a fourth step of subjecting the single crystal silicon substrate and transparent insulating substrate to bonding by heating the single crystal silicon substrate and transparent insulating substrate at a temperature of 350°C or below while the single crystal silicon substrate and the transparent insulating substrate are in close contact with each other; and a fifth step of mechanically peeling a single crystal silicon thin film along a crystal surface at a position equivalent to the average ion implantation depth L and forming an SOI layer on the transparent insulating substrate; wherein the mechanically peeling in the fifth step is carried out by applying impact from the outside i) by causing fluid such as gas or liquid to issue in a jet from a tip portion of a nozzle and spraying the fluid on a side surface of the single crystal Si substrate, or ii) by pressing a tip portion of a blade against an area in the vicinity of the ion implantation layer. a first step of forming a hydrogen ion implantation layer at an average ion implantation depth L on one principal surface of a single crystal silicon substrate; a second step of subjecting at least one of one principal surface of a transparent insulating substrate and the one principal surface of the single crystal silicon substrate to surface treatment; a third step of bringing the one principal surface of the single crystal silicon substrate and the one principal surface of the transparent insulating substrate into close contact with each other; a fourth step of subjecting the single crystal silicon substrate and transparent insulating substrate to bonding by heating the single crystal silicon substrate and transparent insulating substrate at a temperature of 350°C or below while the single crystal silicon substrate and the transparent insulating substrate are in close contact with each other; and a fifth step of mechanically peeling a single crystal silicon thin film along a crystal surface at a position equivalent to the average ion implantation depth L and forming an SOI layer on the transparent insulating substrate; wherein the mechanically peeling in the fifth step is carried out by applying impact from the outside i) by causing fluid such as gas or liquid to issue in a jet from a tip portion of a nozzle and spraying the fluid on a side surface of the single crystal Si substrate, or ii) by pressing a tip portion of a blade against an area in the vicinity of the ion implantation layer. i) by causing fluid such as gas or liquid to issue in a jet from a tip portion of a nozzle and spraying the fluid on a side surface of the single crystal Si substrate, or ii) by pressing a tip portion of a blade against an area in the vicinity of the ion implantation layer.