Abstract: When laser ablation is implemented with respect to a target comprising silicon in an atmosphere containing oxygen, Si constituting the target is ejected from the laser irradiated portion thereof. The ejected Si collides with oxygen, which is the atmosphere gas, and reacts therewith in a gas phase forming clusters composed of SiO2 or SiOx, or silicon (Si) and oxygen, and containing pores with a size of several nanometers. The clusters adhere to the substrate, thereby forming a porous film composed of Si and oxygen and containing pores on the substrate. Furthermore, an insulating film for a semiconductor element is formed to have a multilayer structure in which an aggregate is deposited on the substrate and then a dense film is formed. When the insulating film is formed, the aggregate is produced by implementing laser ablation under a pressure of 1 Kpa, for example.