A process for forming electrodes for semiconductor devices having a semiconductor substrate and an electrically conductive portion covered and protected by an electrically insulating coating. The process includes the steps of forming an electrically conductive film on the electrically insulating coating, forming an electrode to be connected to an external circuit on the electrically conductive film at a position overlying the electrically conductive portion by exposing portions of the electrically insulating coating and the first electrically conductive film to a converged ion beam, electrically connectig the electrode to the exposed portions of the electrically conductive film, and removing the portions of the electrically conductive film not covered by the electrode. As a result, the likelihood of breakdown of the internal circuit of the semiconductor device connected to the electrically conductive portion while the electrode is being formed is greatly reduced.