Method for manufacturing semiconductor substrate

A method for manufacturing a semiconductor substrate comprising the steps of:

• forming a damaged region at a given depth from a surface of a single crystal semiconductor substrate;
• performing a plasma treatment to the surface of the single crystal semiconductor substrate after forming the damaged region;
• forming a first insulating layer over the surface of the single crystal semiconductor substrate to which the plasma treatment is performed;
• forming a second insulating layer over a second substrate having an insulating surface;
• bonding the second substrate to the single crystal semiconductor substrate with at least the first insulating layer and the second insulating layer interposed between the second substrate and the single crystal semiconductor substrate;
• and
• performing a heat treatment to the single crystal semiconductor substrate to separate the single crystal semiconductor substrate in the damaged region and to form a single crystal semiconductor layer over the second substrate.