<p>A method for forming a hard mask is provided to obtain a photoresist pattern with finer line width while reducing standing wave formation in photoresist by forming the photoresist pattern on a spin-on carbon layer that has low reflectivity to ArF laser. A method for forming a hard mask comprises the steps of: forming a first layer(21) above a substrate(1), wherein the first layer is a spin-on carbon that is an amorphous carbon layer; forming a photoresist pattern(32) above the first layer; forming a second layer(41) having a reflectivity higher than that of the first layer, wherein the second layer is a spin-on glass layer that is a silicon oxide layer; removing the second layer until the photoresist pattern is exposed; removing the photoresist pattern to form a second pattern; and etching the first layer using the second pattern as an etching mask, to form a first pattern.</p>
