PURPOSE: To open a contact hole self-alignedly by making an interlayer insulating film a double-layered structure wherein an upper interlayer film is structured such that only a step part of a lower interlayer film formed by an underlying wiring and an upper part of the underlying wiring are left.

CONSTITUTION: Interlayer films 10, 11 are structured in a double-layered structure, wherein an upper interlayer film 13a is constituted as a mask at the time of etching a lower interlayer film by means of partial etching of the upper interlayer film 11 with a photoresist film 12 and by means of etching after removal of the photoresist film, so as to open a contact hole without using the photoresist film. Thus a mask for etching a contact hole opening is composed of an insulating film so as to accurately form a contact hole.