To realize a method for partially implanting ions so as to cause no fusion on a resist, and no crystal defect on a bonding surface of the resist and a semiconductor substrate.

A method for partially implanting ions on a semiconductor substrate includes the steps of patterning a resist 9 as a mask on a part where no ion is implanted on the semiconductor substrate, etching the semiconductor substrate with the patterned resist 9 serving as a mask, implanting ions onto the etched semiconductor substrate with the patterned resist 9 serving as a mask, and exfoliating the patterned resist 9 from the etched semiconductor substrate.