Thin film element, semiconductor device, and method for manufacturing the same

An object is to provide a method for manufacturing a semiconductor device without exposing a specific layer to moisture or the like at all. A thin film element is manufactured in such a manner that a first film, a second film, and a third film are stacked in this order; a resist mask is formed over the third film; a mask layer is formed by etching the third film with the use of the resist mask; the resist mask is removed; a second layer and a first layer are formed by performing dry etching on the second film and the first film with the use of the mask layer; a fourth film is formed to cover at least the second layer and the first layer; and sidewall layers are formed to cover at least the entire side surfaces of the first layer by performing etch back on the fourth film.