PURPOSE: To suppress the deterioration in the pattern precision by forming the title layer having no unevenness in film thickness on a stepped substrate.

CONSTITUTION: An organic high molecular solution 2 is dripped on a stepped substrate 1 suction-fixed by vacuumizing step while being spun at low rpm so as to form an organic high molecular film 4. Next, the organic high molecular film 4 is set by heat-treating step at high temperature of e.g. 200°C on a hot plate 3. Next, the whole surface of the organic high molecular film 4 on the substrate 1 is etched back using plasma 5 comprising O2 until specific film thickness is attained. Finally, a resist solution 6 is to be dripped on the substrate 1 suction-fixed by the vacuumizing step (a) while being spun so as to form a resist film 4 (organic high molecular film).