A half-tone stacked film is designed so as to have a stacked structure of a first half-tone film and a second half-tone film, and the film thickness d, the refractive index n to exposure light and the extinction coefficient k of these half-tone films are designed so that one of these half-tone films becomes a phase advancement film and the other becomes a phase retardation film. When the film thickness (nm), the refractive index, and the extinction coefficient of the phase advancement film are represented by d.sup.(+), n.sup.(+) and k.sup.(+), respectively; and the film thickness (nm), the refractive index, and the extinction coefficient of the phase retardation film are d.sup.(-), n.sup.(-), and k.sup.(-), respectively; the phase advancement film has the relationship of k.sup.(+)>a.sub.1n.sup.(+)+b.sub.1, and the phase retardation film has the relationship of k.sup.(-)