PURPOSE: To increase the aperture diameter at the upper part of a contact hole formed on a lower wiring film and then decrease the diameter of a hole bottom part which is in contact with the wiring film.

CONSTITUTION: An interlayer insulating film 2 on a wiring film 1 is coated with an insulating film 3 for controlled etching, controlled etching is performed under the condition that etching rate of the interlayer insulating film is higher than that of the insulating film for controlled etching and thereby a recessed region having the bottom part formed by the interlayer insulating film on the wiring film and the side wall formed by the insulating film for controlled etching is formed. After the second interlayer insulating film 4 is deposited, an insulating layer 5 for flattening and photoresist film 6 are coated and the resist film is patterned. Non-directional etching is performed through the resist film hole 7 under the condition that the etching rate of the insulating film for the flattening is higher than that of the interlayer insulating film in view of forming a tapered hole region so that the aperture wider than the resist film hole is located at the upper part. With the anisotropic dry etching, a contact hole reaching the wiring film is formed.