SEMICONDUCTOR DEVICE AND METHOD FOR MANUFACTURING SEMICONDUCTOR DEVICE

The present invention suppresses deterioration in manufacturing cost and device characteristics of a semiconductor device. A method of manufacturing a semiconductor device according to an embodiment includes: forming a laser lift-off film over a first semiconductor substrate; forming a thermal diffusion layer, which is distributed in a plane parallel to the surface of the first semiconductor substrate inside the laser lift-off film and includes a member having a higher thermal conductivity than the laser lift-off film, when the laser lift-off film is formed; forming a circuit layer including a semiconductor circuit over the laser lift-off film; after the circuit layer is formed, the first semiconductor substrate is attached to the second semiconductor substrate; after the first semiconductor substrate and the second semiconductor substrate are bonded, the back surface of the first semiconductor substrate is irradiated with laser light; and peeling off the first semiconductor substrate such that the circuit la