e, and FIG. 4B is a sectional view showing a second step of forming transferred bodies on the peeling layer; [0069]FIG. 5A is a sectional view for explaining a transferred body separation method in which the transferred layer and the peeling layer are completely etched, FIG. 5B is a sectional view for explaining a transferred body separation method in which over-etching is carried out, and FIG. 5C