PURPOSE: To form a wiring having a forward tapered shaped cross-section by a method wherein the third aperture of a forward tapered-shaped cross-section in formed on a lower layer resist, and the wiring is formed by laminating wiring material on the base layer through the third aperture part.

CONSTITUTION: A first aperture part 32a, corresponding to an expected region 34 for formation of a wiring, is formed on an upper layer resist 32 by exposing and developing the upper layer resist 32. A light-shielding film 32 is etched through the first aperture part 32a, and the second aperture part 30a, corresponding to the expected region 34 for formation of a wiring, is formed on the light- shielding film 30. The exposed lower layer resist 28 is developed, and the third aperture part 28a, corresponding to the expected region 34 for formation of a wiring, is formed on the lower layer resist 28. A wiring material 28 is laminated on a base layer 26 through the third aperture part 28a, and a wiring 40 is formed. As a result, the cross-sectional shape of the wiring can be formed into a forward tapered shape.