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A technique for forming a TFT element over a substrate having flexibility typified by a flexible plastic film is tested. When a structure in which a light-resistant layer or a reflective layer is employed to prevent the damage to the delamination layer, it is difficult to fabricate a transmissive li

A technique for forming a TFT element over a substrate having flexibility typified by a flexible plastic film is tested. When a structure in which a light-resistant layer or a reflective layer is employed to prevent the damage to the delamination layer, it is difficult to fabricate a transmissive liquid crystal display device or a light emitting device which emits light downward. A substrate and a delamination film are separated by a physical means, or a mechanical means in a state where a metal film formed over a substrate, and a delamination layer comprising an oxide film including the metal and a film comprising silicon, which is formed over the metal film, are provided. Specifically, a TFT obtained by forming an oxide layer including the metal over a metal film; crystallizing the oxide layer by heat treatment; and performing delamination in a layer of the oxide layer or at both of the interface of the oxide layer is formed.

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What is claimed is: 1. A method for manufacturing a semiconductor device comprising the steps of: forming a metal film; forming an oxide layer including the metal over the metal film; forming a semiconductor film over the oxide layer; and separating the metal film from the semiconductor film, where

What is claimed is: 1. A method for manufacturing a semiconductor device comprising the steps of: forming a metal film; forming an oxide layer including the metal over the metal film; forming a semiconductor film over the oxide layer; and separating the metal film from the semiconductor film, wherein the separation occurs in a layer of the oxide layer or at an interface between the oxide layer and a film in contact with the oxide layer. 2. A method for manufacturing a semiconductor device comprising the steps of: forming a metal film; forming an oxide film over the metal film; forming a semiconductor film over the oxide film; and separating the metal film from the semiconductor film, wherein an oxide layer including the metal is formed in contact with the metal film when the oxide film is formed, wherein the separation occurs in a layer of the oxide layer or at an interface between the oxide layer and a film in contact with the oxide layer. 3. A method for manufacturing a semiconductor device comprising the steps of: forming a film comprising W over a substrate; forming an oxide film over the film; forming a semiconductor film over the oxide film; and separating the film from the oxide film, wherein an oxide layer including W is formed in contact with the film when the oxide film is formed, wherein the oxide layer comprises WO2 and WO3, wherein the separation occurs in a layer of the oxide layer or at an interface between the oxide layer and a film in contact with the oxide layer, wherein WO3 exists more than WO2 on a side of the oxide layer in contact with the oxide film after the separation, and wherein WO3 exists more than WO2 on a side of the oxide layer in contact with the semiconductor film after the separation. 4. A method for manufacturing a semiconductor device comprising the steps of: forming a film comprising W over a substrate; forming an oxide layer comprising W on the film; forming an insulating film over the oxide layer; forming a semiconductor film over the insulating film; and separating the film from the semiconductor film in a layer of the oxide layer or at an interface between the oxide layer and a film in contact with the oxide layer, wherein the oxide layer comprises WO2 and WO3, wherein WO3 exists more than WO2 on a side of the oxide layer in contact with the substrate after the separation, and wherein WO3 exists more than WO2 on a side of the oxide layer in contact with the semiconductor film after the separation. 5. A method according to any one of claims 2 to 4, wherein the oxide layer is crystallized by heat treatment. 6. A method for manufacturing a semiconductor device comprising the steps of: forming a film comprising a metal over a first substrate; forming a delamination layer over the film; pasting a second substrate to the delamination layer; separating the delamination layer from the first substrate; pasting a third substrate to a bottom side of the delamination layer; and separating the second substrate from the delamination layer, wherein an oxide layer including the metal is formed over the film, and wherein the separation occurs in a layer of the oxide layer or at an interface between the oxide layer and the film or between the oxide layer and the delamination layer. 7. A method for manufacturing a semiconductor device comprising the steps of: forming a film comprising W over a first substrate; forming a delamination layer over the film; pasting a second substrate to the delamination layer; separating the delamination layer from the first substrate; pasting a third substrate to a bottom side of the delamination layer; and separating the second substrate from the delamination layer, wherein an oxide layer including W is formed over the film; and wherein the separation occurs in a layer of the oxide layer or at an interface between the oxide layer and the film or between the oxide layer and the delamination layer. 8. A method according to any one of claims 6 and 7, wherein the third substrate is a film substrate. 9. A method according to any one of claims 6 and 7, wherein the delamination layer includes a thin film transistor. 10. A method according to any one of claims 2 to 4, 6 and 7, wherein the semiconductor device is incorporated into an electronic device selected from the group consisting of a personal digital assistant, a cellular phone, a mobile computer, a portable game machine, an electronic book, a video camera, a digital camera, a goggle type display, a display and a navigation system. 11. A method according to claim 1 further comprising: heating the oxide layer including the metal by using a heating furnace before separating the metal film from the semiconductor film. 12. A method according to claim 2 further comprising: heating the oxide layer including the metal by using a heating furnace before separating the metal film from the semiconductor film. 13. A method according to claim 2 further comprising: heating the oxide layer including W by using a heating furnace before separating the film from the oxide film. 14. A method according to claim 4 further comprising: heating the oxide layer comprising W by using a heating furnace before separating the film from the semiconductor film. 15. A method according to claim 6 further comprising: heating the oxide layer including the metal by using a heating furnace before separating the delamination layer from the first substrate. 16. A method according to claim 7 further comprising: heating the oxide layer including W by using a heating furnace before separating the delamination layer from the first substrate.