The epitaxial lift-off (ELO) technique was used in forming a thin-film GaInP/GaAs two-junction monolithic tandem solar cell structure. First, the GaInP single-junction solar cell to be used in the tandem cell structure as a top cell was thinned by the ELO process. Although the ELO process and the transfer to the quartz substrate caused a strain in the thin-film cell after separation from the GaAs substrate, the photoluminescence peak intensity was not decreased. This shows that defects, such as those causing carrier loss, were not introduced on the thin-film cell during the thinning process. The key issue for thin-film cell fabrication is to avoid damaging the AlInP window layer during the selective etching (HF etchant), by which the thin-film cell is released from the GaAs substrate. A GaInP/GaAs monolithic tandem structure was also thinned by the same process with a GaInP single junction cell. Characteristics of the single-junction GaInP cell and individual cells in the GaInP/GaAs tandem structure were examined. It was found that the spectral response remains almost the same as that for cells with a GaAs substrate, thus confirming the feasibility of using the ELO process to fabricate thin-film GaInP/GaAs cells.