PURPOSE: To restrain the change of working dimension and enable fine control with high precision, by interposing a control film for photoresist pattern form between a base substrate and a photoreslst film, and controlling the degrees of the trailing phenomenon and the undercut phenomenon of a resist pattern.

CONSTITUTION: A pattern is exposed to light in the state that a control film 11 for photoresist pattern form is interposed between a base substrate 10 and a photoresist film 12. Thereby acid is generated in the photoresist film 12, and acid material is generated also in the control film 11. In the case of heating treatment the acid material diffuses in the photoresist film 12 in a short time. In the case where the photoresist film 12 is a positive type, the pattern form is so restrained that the trailing of a pattern image is improved. In the case where the photoresist film 12 is a negative type, the pattern form can be so controlled that the undercut of a pattern image is improved.