A method for manufacturing a semiconductor device includes forming a first insulating film over a semiconductor substrate and forming a second insulating film on the first insulating film. The first insulating film is a tensile film having a first tensile stress and the second insulating film is either a tensile film having a second tensile stress that is less than the first tensile stress or a compressive film. The first insulating film and second insulating film are formed of a same material. A metal hard mask layer is formed on the second insulating film.