A semiconductor device comprises a multiple insulation layer structure in which multiple insulation layers each having interconnection layer are built up and either one of the interconnection layer forming a fuse is blown in order to select a spare cell to relieve a defective cell; and an opening area corresponding to said fuse, the opening being formed on one or more insulation layers disposed above the layer which includes the fuse, wherein a side wall position corresponding to the opening of the first protective insulation film formed on the top layer of the multiple layers and a side wall position corresponding to the opening of the second protective insulation film formed on the first protective insulation film are continuous at the boundary thereof.