Semiconductor device and method of manufacturing the same

A method of manufacturing a semiconductor device, comprising:

• preparing a semiconductor device including a first substrate, a second substrate opposite to the first substrate, a first film provided between the first substrate and the second substrate and including a semiconductor layer, a second film provided between the first film and the second substrate and including a first device, and a third film provided between the second film and the second substrate and including a second device, the semiconductor layer including a first portion including a porous layer, and a second portion including a non-porous layer, the second portion being a portion different from the first portion, and being located in a direction along a surface of the first substrate relative to the first portion, the semiconductor device including a first region and a second region, the first region being located closer to a center of the first substrate than the second region, the first device and the second device being located in the first region, the first portion being located among the first region and the second region, and the second portion being located only in the second region;
• and
• detaching the first substrate and the second substrate with an interposition of the semiconductor layer.