A polishing liquid which is used for chemical mechanical polishing of a body to be polished in a planarization process for manufacturing of a semiconductor integrated circuit, the body to be polished including at least a first layer containing polysilicon or modified polysilicon and a second layer containing at least one selected from the group consisting of silicon oxide, silicon nitride, silicon carbide, silicon carbonitride, silicon oxycarbide, and silicon oxynitride, the polishing liquid having a pH of 1.5 to 7.0, including (1) colloidal silica particles, (2) an organic acid, and (3) an anionic surfactant, and being capable of selectively polishing the second layer with respect to the first layer.