In a first step and a thirst step, etching gases are used which contain fluorocarbon gases having C/F atom number ratios higher than that in a second step. A hole is formed to a midpoint in a silicon oxide film in the first step, the hole is formed until a base SiN film begins to be exposed or immediately before it is exposed in the second step, and overetching is performed in the third step. This enables even a hole having a fine diameter and a high aspect ratio to be formed in an excellent shape.