PURPOSE: To make the reflecting characteristic of soft X-ray and vacuum ultraviolet ray good by a method wherein a pattern is formed on a multilayer film, an anisotropic etching treatment is executed, a substance which absorbs the soft X-ray or the vacuum ultraviolet ray is deposited in a treated part so as to be equal to the film thickness of the multilayer film and the pattern is removed.

CONSTITUTION: A substance which is composed mainly of a heavy chemical element and a substance which is composed mainly of a light chemical element are laminated alternately on a silicon substrate 1 by a vapor deposition method or the like, and a multilayer film 2 is formed. A resist pattern 3 is formed on the multilayer film 2. The multilayer film 2 is etched anisotropically by making use of the resist pattern 3 as a mask. In addition, a substance which is composed of a heavy chemical element is deposited so as to absorb soft X-ray. Lastly, the resist pattern 3 is removed, and, at the same time, the absorbing substance which has been deposited on the resist is removed. Then, the multilayer film 2 as the reflecting region of the soft X-ray and the absorbing substance as a nonreflecting region are formed so as to be flush. Thereby, the reflecting characteristic of the soft X-ray and vacuum ultraviolet ray can be made good.