PURPOSE: To make it possible to form a resist pattern which closely reflects a master pattern without being affected by the strength of reflected light by providing a photocoloring material layer which absorbs exposure light and whose light absorption factor is large on a base or a part thereof in the direction of the thickness of a resist layer.

CONSTITUTION: Paint in which α-2,5-dimethyl-3-furylisopropriden succinic anhydride, together with substantially the same weight parts or novolak type ethylcellosolveacetate, is dissolved is applied on the entire surface of a base and dried, forming a photocoloring material layer 3. Next, exposure using g rays is performed on a glass board 5 through a light shielding pattern 6 via a mask 7. Thereupon, a strong coloring occurs in the photocoloring material layer 3 because it is affected by light reflected from a single-crystal silicon substrate 1 which is a base, and a high-density colored area 3a is formed. Next, when the base is developed by immersing it in a organic alkali developing solution, a photoresist pattern 4a which closely reflects the master pattern is formed in both areas I, II, the line width of the pattern being the same in the areas I, II.