PURPOSE: To carry out high accuracy patterning by stably forming a photoresist layer so as to have sufficient and uniform thickness in spite of a step between the surface on which a thin film is to be laminated and the surface of a substrate at the time of laminating the multilayered structural thin film on the substrate with photolithographic technique.

CONSTITUTION: At first, a 1st resist layer 20 is formed on the substrate 1 by using a low viscosity photosensitive material. The step is substantially buried by removing the 1st resist layer 20 of a part on the step in level of the substrate 1. After that, a 2nd resist layer 22 is formed on the step by using a high viscous photosensitive material and is patterned.