In the semiconductor device having a structure in which a plurality of layers are built-up by layers made of different materials or layers including various formed patterns, it is an object to provide a method which smoothing surface can be achieved without a polishing treatment by CMP method or a smoothing process by depositing a SOG film, a substrate material is not chosen, and the smoothing is simple and easy. In the semiconductor device in which a plurality of different layers are formed, smoothing surface can be achieved without the polishing treatment by the CMP method or the smoothing process by depositing the SOG film to a dielectric film formed on a dielectric film and a wring (electrode) or a semiconductor layer in a manner that an aperture portion is formed in the dielectric film, the wring (electrode) or the semiconductor layer is formed in the aperture portion.