<p>The invention provides an etching solution which makes it possible to etch at once not only a Cu/Mo laminated metallic film but also a Cu alloy/Mo alloy laminated metallic film difficult of conventional etching and which attains, without side etching, a cross section of etching with a desired taper angle which was difficulty attainable in the prior art. An etching solution which comprises as the essential components (a) at least one member selected from the group consisting of phosphoric acid salts whose aqueous solutions are neutral or acidic and carboxylic acid salts whose aqueous solutions are neutral or acidic, (b) hydrogen peroxide, and (c) water and which is useful in etching at once a multilayer laminated metallic film composed of one or more layers of copper or copper alloy and one or more layers of molybdenum or molybdenum alloy.</p>
