A high-precision patterning is conducted with a half-tone resist thickness
being prevented from varying due to the presence/absence of a base film.
A transmitting portion and two kinds of semi-transmitting portions,
providing different quantities of transmitted light, are provided in a
photomask for exposing a resist, and a
smaller-transimitting-light-quantity semi-transmitting portion is used in
a base film-present area and a large-transmitting light-quantity
semi-transmitting portion is used in a base-film-free area to regulate
luminous exposure while exposing, thereby forming a half-tone resist
having uniform thickness.