To provide an etching method capable of working one member to a structure having a step with fewer processes.

After an aluminum wiring layer 26 is formed by first wet etching like broken lines in Figure 3A, the edge 28b of a photoresist layer 28 used for the first wet etching is recessed by first ashing. The aluminum wiring layer 26 is further partly removed by further performing the second wet etching with the photoresist layer 28 having the recessed edge 28b as a mask, by which the aluminum wiring layer 26 is formed like solid lines of the Figure 3A. Since the second wet etching can be performed without forming the fresh photoresist layer, the one member can be worked to the structure having the step with the fewer processes.