To shorten the exposure time of a resist material layer and to stably form a fuse window, without increasing exposure of light for patterning the resist material layer, when the fuse window is formed in a semiconductor device.

This laminated material is a laminated material 15 of a constitution, where a group 3 of fuses, which is formed by arranging a plurallty of the fuses 2 in parallel to each other, is formed on an insulating film 1 on a semiconductor substrate 10, and an interlayer insulating film 4 is formed on the group 3 and the film 1. The laminated material 15, provided with light reflecting layers 6, is prepared in the film 4 over the gaps 2a between the adjacent fuses 2, a resist material layer 7 is formed on the film 4, the layer 7 is exposed with light for patterning a resist and the layer 7 is developed, whereby resist patterned layers 8 corresponding to a fuse window are formed on the film 4, the film 4 is etched using the layers 8 as etching resists, and a fuse window 9 is formed in a semiconductor device.