A method for forming a via hole and a trench for a dual damascene interconnection comprises forming a via hole through an inter-metal insulating film to expose a portion of a surface of an etch stop film on a lower metal film, forming a photoresist film on an entire surface of the resultant structure and in the via hole, exposing a top surface and a side surface of the inter-metal insulating film by recessing the photoresist film using a development process for the photoresist film, forming a bottom antireflective coating film on the exposed surfaces of the inter-metal insulating film and the photoresist film, forming a mask pattern on the bottom antireflective coating film, forming a trench by an etching process using the mask pattern as an etch mask, and completely removing the photoresist film within the via hole.