Abstract: A method for forming an insulating film on an interconnection layer for an integrated circuit, or the like, includes the steps of forming an aluminum layer on the surface of a substrate, oxidizing a thin portion of the upper surface of the aluminum layer in order to convert the thin parts into a porous alumina film, applying a photoresist film having a predetermined pattern on the upper surface of the porous alumina film, and etching those portions of the porous alumina film, together with the aluminum layer which are not covered with the photoresist film. Then, the photoresist film is removed and an aluminum film is formed on the entire surface of the resulting substrate; the aluminum film is oxidized, to form a porous alumina film, and the surface of the remaining aluminum layer is anodized, in order to form a non-porous alumina film. Finally, unnecessary portions of the remaining porous alumina film are removed, and a film is formed by chemical vapor deposition on the resulting structure.