It is an object of the present invention to provide a method for manufacturing a semiconductor device that can suppress generation of a crack and peeling in a resin BM and deterioration of coverage of an upper layer of the resin BM, even if a black resin is used as a material of the resin BM in order to improve a contrast of brightness and a contrast of color. As a method for manufacturing a semiconductor device, a non-photosensitive black resin layer is formed over a substrate, a positive resist film is formed over the non-photosensitive black resin layer, the positive resist film is exposed, a resin black matrix layer made of the non-photosensitive black resin layer is formed over the substrate by developing the positive resist film by using a first developing solution and by etching the non-photosensitive black resin layer, a non-exposed positive resist film over the resin black matrix layer, which remains after the development, is exposed, and the positive resist film is removed by using a second developing solution.
