We had previously developed a novel negative tone-type photosensitive material that can be patterned by photolithography, based on a chemically amplified system containing a phenolic resin, a crosslinker, and a photochemical acid generator (PAG). It exhibits a low coefficient of thermal expansion and low residual stress after thermally treated at 260 °C. However, when photolithography was performed to form micro-scale hole patterns on a thin film of the photosensitive material, the resin's high absorbance caused overhung profile was observed and which was considered to lead to difficulty in subsequent metal wiring formation on the film. In this study, the normally tapered pattern formation was tried by applying positive tone-type photosensitive materials. The hydroxy groups of phenolic resin were protected by acid cleavable and/or hydrophobic substituents and the protected resin was mixed with the PAG for creating the chemically amplified positive tone-type photosensitive material. We also investigated the photolithography, the effect of heat treatment conditions on residual stress, and the light transmittance and solvent solubility of the resins. We found that the substitution of the side groups with tert-butyl acetate was effective in the formation of normally tapered patterns by photolithography and observed low residual stress of the thin film after heat treatment at 260 °C. This material is a good candidate as an interlayer dielectric for semiconductor devices and wafer-level microfluidic materials for cooling semiconductor chips.