PURPOSE: To obtain a resist pattern mark good in precision of pattern transfer, by forming a resin layer on a substrate having a relief, and on this layer a layer of a resin having higher mol.wt. than that of the resin of said layer, and then, forming a pattern of the resin layer.

CONSTITUTION: A silicon substrate 11 provided with about 500nm vertical level difference is coated as the first layer with a UV sensitive negative resist 12 controlled to 100W10,000 average mol.wt. in a condition of forming 100W1,000nm thickness on a flat base, and baked. The first layer is coated with a UV sensitive positive type resist 13 having 1,000W100,000 average mol.wt. in a condition of forming about 1,000nm thickness on a flat base, and selectively exposed to UV rays to form patterns 13a and 13b. The disclosed part of the undercoat negative resist film 12 is perfectly removed by using the resist 13 as a mask and the RIE method, and for example, the conditions of 10W100Torr, 200W, and several SCCM oxygen.