<p>An etching method of the present invention includes semiconductor substrate pretreatment (S3-1) using a mixed solution composed of sulfuric acid and hydrogen peroxide, said pretreatment being performed prior to etching treatment (S4) for forming a recessed and projected structure on a surface of a semiconductor substrate using an alkaline aqueous solution containing a surface-activating agent. Consequently, the fine recessed and projected structure is regularly formed on the semiconductor substrate.</p>