be stripped off before the phosphoric acid etching without damage the damaged oxide 8 is selectively etched in the phosphoric acid the undamaged region 9 of the oxide is not attacked by the phosphoric acid and remains in place advantageously the nitride in the implanted region is likewise damaged by the ion beam 12 and is thereby significantly more quickly etchable than the undamaged nitride 10 located outside of the resist free region as a result of this selective etching and anisotropy between the damaged nitride layer 11 and the undamaged nitride layer 10 shorter etching times are required overall than are required in normal methods in the normal method the nitride 11 would not be damaged by an implantation and consequently would not be more quickly etchable than the undamaged nitride 10 in trials the overall etching time could be cut in half in comparison to the etching time of identical layer thickness by the conventional technique the undesired lateral sub surface etching in the region of the nitride layer 2 is likewise correspondingly halved fig2 illustrates the structuring of a pure oxide or a pure nitride layer 4 a result analogous to the method set forth with respect to fig1 can also be achieved using a pure oxide or nitride layer 4 without a thin cover layer having to be applied or generated and then being rendered selectively etchable by implantation due to implantation the photoresist 1 is so to speak welded.