Semiconductor device and method for forming contact holes in a semiconductor device

A protective film (14) on a conductor (11d), where a contact hole (22) is to be formed, is removed in advance in a forming process of an etched-away opening (20) to expose the top portion of the corresponding conductor (11d) from the top surface of an insulating film (15), which has buried therein the conductor (11d) covered with the protective film. The etched-away opening (20) is refilled with the same kind of material as that for the insulating film (15), and then two contact holes, one (21) that opens to the semiconductor substrate (10) substantially devoid of the protective film and the other (22) that opens to the conductor (11d), are formed by simultaneous etching under substantially the same condition.