An object of the present invention is to provide a semiconductor device and a method of manufacturing thereof capable of relaxing a level difference thereon. A semiconductor device according to the present invention includes a first interlayer insulating film having a first opening, and a second interlayer insulating film having a second opening wherein a following expression is satisfied: (H2−H1)/((W2−W1)/2)≤3.6 where, in sectional view, W1 represents a width of the first opening, W2 represents a width of the second opening, H1 represents a minimum value of a height from a surface of the semiconductor substrate to a surface of the third interlayer insulating film in the second opening, and H2 represents a height from the surface of the semiconductor substrate to the surface of the third interlayer insulating film in an end of the second opening.