To provide a method which can easily and surely peel a layer to be transferred which has a large area, irrespective of its characteristics, conditions, etc.

On a substrate 10, an isolation layer 20 made of, e.g. amorphous silicon is formed, and a layer 40 to be transferred is formed directly or via an intermediate layer 30 thereon. A transfer body 60 is bonded on the layer 40 to be transferred via an adhesive layer 50. The substrate 10 is repeatedly irradiated with an irradiating light having high energy, from the rear side of the substrate 10. Interface roughness is generated in isolation layer interfaces 21 and/or 22, and contact area of the interface is reduced, so that the adhesion of the isolation layer interfaces 21 and/or 22 is reduced and exfoliation is generated in the interfaces. Interface roughness of the isolation layer interfaces 21 and/or 22, i.e., the force necessary for exfoliation can be controlled through the irradiation frequency of the irradiation light 70.