To provide a fluorine-containing water and oil repelling coating film having a multilayered structure, having good adhesiveness with respect to other material and having good water and oil repelling properties even if the uppermost coating film is low in the content of fluorine.

In the fluorine-containing water and oil repelling coating film having the multilayered structure containing a layer comprising a compound with a fluorine element content of 40 wt.% or more and a layer comprising a compound with a fluorine element content of below 40 wt.%, the concentration of the fluorine element in the coating film layer on the side of a base material is higher than that of the fluorine element in the uppermost coating film layer.