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A nitrogen-containing layer is formed over a semiconductor substrate; ions are added at a predetermined depth in the semiconductor substrate through the nitrogen-containing layer to form a separation layer; an insulating layer is formed over the nitrogen-containing layer; a surface of the insulating

A nitrogen-containing layer is formed over a semiconductor substrate; ions are added at a predetermined depth in the semiconductor substrate through the nitrogen-containing layer to form a separation layer; an insulating layer is formed over the nitrogen-containing layer; a surface of the insulating layer and a surface of a base substrate are bonded to each other; the semiconductor substrate is cleaved with the separation layer as a cleavage plane, so that single crystal semiconductor layer is formed over the base substrate with the insulating layer interposed therebetween. The ions are added by irradiating the semiconductor layer with an ion beam in a rectangular shape or a linear shape while moving the semiconductor substrate relative to the ion beam in a short side direction of the ion beam.

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1. A method for manufacturing an SOI substrate comprising the steps of: forming an oxide film on a surface of each of a plurality of semiconductor substrates by performing heat treatment on each of the plurality of semiconductor substrates in an oxidative atmosphere containing a halogen;arranging th

1. A method for manufacturing an SOI substrate comprising the steps of: forming an oxide film on a surface of each of a plurality of semiconductor substrates by performing heat treatment on each of the plurality of semiconductor substrates in an oxidative atmosphere containing a halogen;arranging the plurality of semiconductor substrates on a first base substrate;irradiating the plurality of semiconductor substrates on the first base substrate with an ion beam in a rectangular shape or a linear shape through the oxide film while moving the plurality of semiconductor substrates relative to the ion beam in a short side direction of the ion beam, thereby forming a separation layer in a region at a predetermined depth from the surface of each of the plurality of semiconductor substrates;forming a nitrogen-containing layer over the oxide film;forming an insulating layer over the nitrogen-containing layer;bonding the insulating layer and a second base substrate; andforming a single crystal semiconductor layer over the second base substrate with the insulating layer, the nitrogen-containing layer, and the oxide film interposed therebetween by cleaving each of the plurality of semiconductor substrates with the separation layer functioning as a cleavage plane,wherein the ion beam is irradiated to the plurality of semiconductor substrates from a direction substantially perpendicular to the plurality of semiconductor substrates at the same time. 2. A method for manufacturing an SOI substrate according to claim 1, wherein the insulating layer is silicon oxide. 3. A method for manufacturing an SOI substrate according to claim 1, wherein H3+ ions are a main component of the ion beam. 4. A method for manufacturing an SOI substrate according to claim 1, wherein the surface of each of the plurality of semiconductor substrates is a {110} plane. 5. A method for manufacturing an SOI substrate according to claim 1, wherein the second base substrate is a glass substrate. 6. A method for manufacturing an SOI substrate according to claim 1, wherein the insulating layer is formed over each of the plurality of semiconductor substrates after the irradiating step. 7. A method for manufacturing an SOI substrate according to claim 1, further comprising the step of activating the insulating layer by plasma irradiation or radical treatment. 8. A method for manufacturing a semiconductor device comprising the steps of: forming an oxide film on a surface of each of a plurality of semiconductor substrates by performing heat treatment on each of the plurality of semiconductor substrates in an oxidative atmosphere containing a halogen;arranging the plurality of semiconductor substrates on a first base substrate;irradiating the plurality of semiconductor substrates on the first base substrate with an ion beam in a rectangular shape or a linear shape through the oxide film while moving the plurality of semiconductor substrates relative to the ion beam in a short side direction of the ion beam, thereby forming a separation layer in a region at a predetermined depth from the surface of each of the plurality of semiconductor substrates;forming a nitrogen-containing layer over the oxide film;forming an insulating layer over the nitrogen-containing layer;bonding the insulating layer and a second base substrate; andforming a single crystal semiconductor layer over the second base substrate with the insulating layer, the nitrogen-containing layer, and the oxide film interposed therebetween by cleaving each of the plurality of semiconductor substrates with the separation layer functioning as a cleavage plane;forming a gate electrode over the single crystal semiconductor layer with a gate insulating layer interposed therebetween;forming source or drain regions in the single crystal semiconductor layer; andforming a pixel electrode over the gate electrode,wherein the ion beam is irradiated to the plurality of semiconductor substrates from a direction substantially perpendicular to the plurality of semiconductor substrates at the same time. 9. A method for manufacturing a semiconductor device according to claim 8, wherein the insulating layer is silicon oxide. 10. A method for manufacturing a semiconductor device according to claim 8, wherein H3+ ions are a main component of the ion beam. 11. A method for manufacturing a semiconductor device according to claim 8, wherein the surface of each of the plurality of semiconductor substrates is a {110} plane. 12. A method for manufacturing a semiconductor device according to claim 8, wherein the second base substrate is a glass substrate. 13. A method for manufacturing a semiconductor device according to claim 8, wherein the semiconductor device is a liquid crystal display device. 14. A method for manufacturing a semiconductor device according to claim 8, wherein the insulating layer is formed over each of the plurality of semiconductor substrates after the irradiating step. 15. A method for manufacturing a semiconductor device according to claim 8, further comprising the step of activating the insulating layer by plasma irradiation or radical treatment. 16. A method for manufacturing an SOI substrate comprising the steps of: arranging a plurality of semiconductor substrates on a first base substrate;irradiating the plurality of semiconductor substrates on the first base substrate with an ion beam in a rectangular shape or a linear shape while moving the plurality of semiconductor substrates relative to the ion beam in a short side direction of the ion beam, thereby forming a separation layer in a region at a predetermined depth from a surface of each of the plurality of semiconductor substrates;bonding each of the plurality of semiconductor substrates and a second base substrate through an insulating layer;forming a single crystal semiconductor layer over the second base substrate by cleaving each of the plurality of semiconductor substrates with the separation layer functioning as a cleavage plane,wherein the ion beam is irradiated to the plurality of semiconductor substrates from a direction substantially perpendicular to the plurality of semiconductor substrates at the same time. 17. A method for manufacturing an SOI substrate according to claim 16, wherein the insulating layer is silicon oxide. 18. A method for manufacturing an SOI substrate according to claim 16, wherein H3+ ions are a main component of the ion beam. 19. A method for manufacturing an SOI substrate according to claim 16, wherein the surface of each of the plurality of semiconductor substrates is a {110} plane. 20. A method for manufacturing an SOI substrate according to claim 16, wherein the second base substrate is a glass substrate. 21. A method for manufacturing an SOI substrate according to claim 16, wherein the insulating layer is formed over each of the plurality of semiconductor substrates after the irradiating step. 22. A method for manufacturing an SOI substrate according to claim 16, further comprising the step of activating the insulating layer by plasma irradiation or radical treatment. 23. A method for manufacturing a semiconductor device comprising the steps of: arranging a plurality of semiconductor substrates on a first base substrate;irradiating the plurality of semiconductor substrates on the first base substrate with an ion beam in a rectangular shape or a linear shape while moving the plurality of semiconductor substrates relative to the ion beam in a short side direction of the ion beam, thereby forming a separation layer in a region at a predetermined depth from a surface of each of the plurality of semiconductor substrates;bonding each of the plurality of semiconductor substrates and a second base substrate through an insulating layer;forming a single crystal semiconductor layer over the second base substrate by cleaving each of the plurality of semiconductor substrates with the separation layer functioning as a cleavage plane;forming a gate electrode over the single crystal semiconductor layer with a gate insulating layer interposed therebetween;forming source or drain regions in the single crystal semiconductor layer; andforming a pixel electrode over the gate electrode,wherein the ion beam is irradiated to the plurality of semiconductor substrates from a direction substantially perpendicular to the plurality of semiconductor substrates at the same time. 24. A method for manufacturing a semiconductor device according to claim 23, wherein the insulating layer is silicon oxide. 25. A method for manufacturing a semiconductor device according to claim 23, wherein H3+ ions are a main component of the ion beam. 26. A method for manufacturing a semiconductor device according to claim 23, wherein the surface of each of the plurality of semiconductor substrates is a {110} plane. 27. A method for manufacturing a semiconductor device according to claim 23, wherein the second base substrate is a glass substrate. 28. A method for manufacturing a semiconductor device according to claim 23, wherein the semiconductor device is a liquid crystal display device. 29. A method for manufacturing a semiconductor device according to claim 23, wherein the insulating layer is formed over each of the plurality of semiconductor substrates after the irradiating step. 30. A method for manufacturing a semiconductor device according to claim 23, further comprising the step of activating the insulating layer by plasma irradiation or radical treatment.