There is disclosed a substrate comprising at least an organic film, an antireflection silicone resin film over the organic film, and a photoresist film over the antireflection silicone resin film, wherein the antireflection silicone resin film includes a lower silicone resin film and an upper silicone resin film which has lower silicon content than the lower silicone resin film. There can be provided a substrate comprising at least an organic film, an antireflection silicone resin film over the organic film, and a photoresist film over the antireflection silicone resin film, in which the antireflection silicone resin film has both excellent resist compatibility and high etching resistance at the time of etching the organic film, whereby a pattern can be formed with higher precision.