Method for manufacturing semiconductor device

A method for manufacturing a semiconductor device, comprising the steps of:

• forming a first insulating layer on a first single crystal semiconductor substrate,
• irradiating the first single crystal semiconductor substrate with accelerated ions so that a fragile region is formed in the first single crystal semiconductor substrate;
• forming a depression in a surface of the first insulating layer, the depression provided over a peripheral area of the first single crystal semiconductor substrate;
• forming a second insulating layer over a second single crystal semiconductor substrate, the second insulating layer comprising nitrogen;
• bonding the first single crystal semiconductor substrate to the second single crystal semiconductor substrate with the first insulating layer and the second insulating layer interposed therebetween;
• separating the first single crystal semiconductor substrate at the fragile region, so that a single crystal semiconductor layer is formed over the second single crystal semiconductor substrate;
• and
• removing at least a region of the single crystal semiconductor layer, the region of the single crystal semiconductor layer being outside of the depression.