Recently, use is made of copper wiring as the wiring material for semiconductor devices, and of low dielectric constant films as the insulating film between the lines of wiring. In this connection, a photoresist stripper is in need which can inhibit corrosion or damage on the copper wiring or the Low-k film, and which has excellent property of removing ashed photoresist residues. The invention provides a photoresist stripper (hereinafter, referred to as the stripper of the invention) characterized in containing a tertiary amine compound, an alkaline compound, a fluoro compound, and an anionic surfactant; and a process for preparation of semiconductor devices using the stripper of the invention.