Patent ID: 8354329

Claim:
A method for manufacturing a semiconductor device, comprising: forming a base layer, which includes an element portion having a gate oxide film, a gate electrode and a flat interlayer insulating film formed so as to cover the gate electrode; ion implanting a delamination material into the base layer having the interlayer insulating film formed thereon, to form a delamination layer; bonding to a substrate the base layer having the element portion formed therein; and separating and removing along the delamination layer a part of the base layer bonded to the substrate, where the element portion is not formed, wherein pursuant to said ion implanting step, an implantation depth of the delamination material in a cross-section of the device including the stacked gate electrode and gate oxide film is substantially the same as the implantation depth of the delamination material in another cross-section of the device including the interlayer insulating film and a source or drain region but not including the gate oxide film.