PURPOSE: To obtain a resist pattern having clear end face profile and no burr or reverse taper by performing a processing for making the primary exposed part of photoresist insoluble to developer and then performing secondary exposure with negative and positive photomasks being inverted thereafter performing the development.

CONSTITUTION: A substrate 1 is supplied with positive photoresist 2 which is then primarily exposed by ultraviolet ray through a positive photomask 41. Primarily exposed part 31 is then made insoluble to developer through processing with amine gas. Secondary exposure is then performed by ultraviolet ray 5 through a negative photomask 42, i.e., an inverted photomask of the positive photomask 41. Secondarily exposed part 32 is soluble to the developer. After performing development, a resist pattern 6 is left. Since reverse tapers produced, respectively, through primary and secondary exposure at the end face of pattern are offset each other, a resist pattern having clear end face profile and no burr or reverse taper can be formed.