forming a base comprised of a support substrate on which an ion implanted second ion implanted peeling layer, a second single crystalline semiconductor layer, an insulating layer, and a first single crystalline semiconductor layer are stacked and forming a semiconductor device unit and projecting connection electrodes to be connected to the semiconductor device unit at said first single crystalline semiconductor layer;

forming a score along a separation line for separation to an individual semiconductor device from said first single crystalline semiconductor layer side until at least said second ion implanted peeling layer of said base is reached;

forming a resin protective film filling an interior of said score and covering the surface of said first single crystalline semiconductor layer;

exposing said projecting connection electrodes at the surface by a polishing one surface of the resin protective film;

covering said resin protective film surface and said projecting connection electrode surfaces by a conductive protective tape free from residual;

peeling off said support substrate using said second ion implanted peeling layer as an interface; and

dicing from said second single crystalline semiconductor layer side along said resin protective film filled in said score to separate an individual semiconductor device.