Insulating layer material comprising: polymer compound of a repeating unit containing a cyclic ether structure and a repeating unit of the formula: wherein R5 represents a hydrogen atom or a methyl group; Rb b represents a linking moiety which links the main chain of the polymer compound with a side chain of the polymer compound and optionally has a fluorine atom; R represents an organic group capable of being detached by an acid; R′ represents a hydrogen atom or a monovalent organic group having from 1 to 20 carbon atoms and optionally having a fluorine atom; the suffix b represents an integer of 0 or 1, and the suffix n represents an integer of from 1 to 5; when there are two or more Rs, they may be the same or different; and when there are two or more R's, they may be the same or different; and tungsten (V) alkoxide.