It is an object of the present invention to provide a method of manufacturing a semiconductor device that reduces the deterioration in processed configuration and the pattern roughness of a film to be processed, and is close to the original design and applicable to a dual damascene step and the like. The manufacturing method comprises a processing mask layer forming step of forming a processing mask layer (a lower organic film and a middle layer) comprising at least one film, and hardening treatment for at least one film of the processing mask layer by applying a film and heat hardening treatment; a processing mask layer etching step of applying a resist film for exposure to the processing mask layer, exposing and developing it to form a resist pattern, and etching the processing mask layer using the resist pattern as a mask; and a film to be processed etching step of etching the film to be processed using the pattern of the processing mask layer formed at the processing mask layer etching step as a mask.