1. A manufacturing method of a semiconductor device, comprising the steps of: forming an embrittlement region in a single crystal semiconductor substrate; attaching and fixing the single crystal semiconductor substrate to a substrate; generating a crack in the embrittlement region by heating the single crystal semiconductor substrate, thereby separating from a part of the single crystal semiconductor substrate to form a semiconductor layer, wherein the semiconductor layer is attached to the substrate; irradiating the semiconductor layer with a laser beam to recrystallize the semiconductor layer; forming a first island-shaped semiconductor layer and a second island-shaped semiconductor layer from the semiconductor layer, wherein a thickness of the first island-shaped semiconductor layer is thinner than a thickness of the second island-shaped semiconductor layer; adding an impurity element imparting n-type conductivity into part of the first island-shaped semiconductor layer to form a source region and a drain region; and adding an impurity element imparting p-type conductivity into part of the second island-shaped semiconductor layer to form a source region and a drain region.