PURPOSE: To obtain a method for forming a multilayer wiring in a semiconductor element without causing insufficient coverage or etching at the time of formation of an upper layer wiring by eliminating SOG crack at a recess in a lower layer wiring part thereby forming a smooth insulating film.

CONSTITUTION: The method for forming a multilayer wiring in a semiconductor element by applying SOG a plurality of times in order to flatten the lower layer wiring part comprises a step for applying SOG 44 by predetermined number minus 1 times to a recess in a first insulating film 43 deposited on a first layer wiring 42 to form a thick SOG 44 between the first layer wirings 42, a step for firing the thick SOG 44 to generate cracks therein, a step for applying the final SCG 44A to fill the cracks thus forming a thin SOG 44A, and a step for firing the thin SOG 44A.