PURPOSE: To provide the manufacture of a semiconductor device which will not easily cause overetching at each through-hole even there is a difference in film thickness of a layer insulating film on a lower wiring layer, and which will be able to form a through-hole with desired dimensions, to form an upper wiring layer in a hole with a high covering rate and also to suppress the occurrence of poor contact between wiring patterns in upper and lower layers.

CONSTITUTION: Layer insulating films 4a and 4b are formed so as to cover a conductive film pattern 3 formed on a backing film 2 on a substrate 1. A surface flattening film 6 having an etching speed almost equal to that of the insulating films is formed on the layer insulating film. Then, dry etching is performed for the surface flattening film 6 and the layer insulating films 4a and 4b, and an opening 4c where the conductive film pattern 3 is exposed. Thereafter, a conductive film 8 is formed in such a manner that is can touches the conductive film pattern 3 inside the opening 4c.