Provided is a technology capable of improving the reliability of a semiconductor device using a SiOC film as an interlayer film. In the invention, by forming an interlayer film from a SiOC film having a Si—CH3 bond/Si—O bond ratio less than 2.50% or having a strength ratio determined by the FT-IR of a Si—OH bond to a SiO—O bond exceeding 0.0007, a strength ratio of a SiH bond to a SiO—O bond at a wavelength of 2230 cm−1 exceeding 0.0050 and a strength ratio of a Si—H bond to a SiO—O bond at a wavelength of 2170 cm−1 exceeding 0.0067, the interlayer film has a relative dielectric constant of to 3 or less, and owing to suppression of lowering in hardness or elastic modulus, has improved mechanical strength.