A peeling layer 2 is formed on an element-forming substrate 1, an element-forming layer 3 including an electrical element is formed on the peeling layer, the element-forming layer is joined by means of a dissolvable bonding layer 4 to a temporary transfer substrate 5, the bonding force of the peeling layer is weakened to peel the element-forming layer from the element-forming substrate, the layer is moved to the temporary transfer substrate 5 side, a curable resin 6 is applied onto the element-forming layer 3 which has been moved onto the temporary transfer substrate 5, the resin is cured to form a transfer substrate 6, and the bonding layer 4 is dissolved to peel the temporary transfer substrate 5 from the transfer substrate 6, resulting in a structure in which a transfer substrate is formed directly on the element-forming layer 3. The separation and transfer technique can be used to form a substrate with better flexibility and impact resistance directly on a semiconductor element, without an adhesive layer on the semiconductor device that is produced.