PURPOSE: To obtain a uniform thin-film functional layer, which is not peeled and broken and has a large area, by a method wherein the functional layer consisting of an SiO2 film and an Si thin-film is laminated and formed on an Si substrate, and coated with an insulating resin layer composed of polyimide, etc., the resin layer side is bonded with a support substrate consisting of sapphire, etc. with paraffin wax, etc. and the Si substrate is removed through etching.

CONSTITUTION: A functional layer 2 consisting of a thermal oxide film 3 and an si thin-film 4 is formed on an Si substrate 1, and an insulating resin layer 7 composed for polyimide, etc. is applied on the layer 2. The layer 7 is fixed to a support substrate 6 consisting of sapphire by using adhesives 5 such as paraffin wax, the unnecessitated Si substrate 1 is removed through etching, and the functional layer 2 is transferred onto the support substrate 6. Accordingly, the functional layer 2, which is not peeled and has a large area, is obtained on the support substrate 6.