PURPOSE: To obtain the reflectance film which is easy to prepare and has a high reflectance property without dependence of an incidence angle by constituting the titled valve of two layer structures which composes of a reflectance film of a metallic film splited into minute parts, and a light absorption layer capable of absorbing a light transmitted through a gap of the first metallic film.

CONSTITUTION: The reflectance film is composed of the metallic film 26 splited into the minute part and the light absorbing layer 27 capable of absorbing the light transmitted through the gap of the minute electrodes. The material of othe metallic film may be selected from Al, Ag and Au etc. The minute electrode is prepared according to a mask depositing method or a lithographic method. The size of the minute electrodes may be the vale less than an image solution value on the light valve. The gap of the minute electrode is prepared to ≤5μm, preferably 2W3μm by the photolithography. A layer dyed an org. material layer with a black dyestuff is used as a simple example of the light absorbing layer. The light absorbing layer may attain the prescribed object by using a very high resistance material or an insulating material such as a layer made of a carbonaceous material or a silicon carbide in a wavelength range of a visiable or an incident light.