The present invention addresses the problem of inhibiting the evolution of a poisoning gas to eliminate wiring-pattern resolution failures and thereby forming a desired wiring layer structure to provide functional elements having an improved property yield. This method for forming multi-layered copper interconnect on a semiconductor substrate comprises: forming a multilayer resist structure to form a given resist pattern on a substrate including an interlayer dielectric film that has via holes which have been formed in part thereof and filled with an SOC layer, the multilayer resist structure comprising an SOC layer, an SOG layer, an SiO2 layer, and a chemical amplification type resist superposed in this order from the substrate side; conducting etching using the resist pattern as a mask to form a pattern for a wiring layer and via plugs; and forming the wiring layer and the via plugs in the pattern.