Manufacturing method for semiconductor device

Provided is a method for manufacturing a semiconductor device that improves the reliability of the semiconductor device. An opening is formed in an insulating film formed over a semiconductor substrate. At that time, a mask layer for formation of the opening is formed over the insulating film. The insulating film is dry etched and then wet etched. The dry etching step is finished before the semiconductor substrate is exposed at the bottom of the opening, and the wet etching step is finished after the semiconductor substrate is exposed at the bottom of the opening.