With regard to the resist stacking process, it was proposed that the implantation of ions whose acceleration voltage was below 50 kV could make the lower-layer resist insoluble for the upper-layer resist patterning process. But the lower-layer resist pattern was observed to be peeled off in a pattern. In another type of the pattern whose lower-layer pattern was fastened by the upper-layer pattern, there were caves in the bottom of the lower-layer resist pattern. From the calculation of the projected range of the ions, it was found that the ions cannot reach the bottom of the lower-layer resist pattern, so that the bottom of the lower-layer resist was not hardened. The peeling-off was due to the dissolution of the bottom in the lower-layer resist during the development of the upper-layer resist pattern. When the acceleration voltage of the implanted ions is set so that the projected range of the ions is larger than the resist thickness, the lower-layer resist can be made effectively insoluble for the upper-layer resist patterning process. The ion implanted pattern can be used as the etching mask. Moreover, the ions can be prevented from penetrating the film to be etched by adjusting the acceleration voltage.