<p>This invention provides a process for producing an etching material that can more successfully prevent an etching area from staying as an unetching area and can reduce deviation of etching/unetching area from the predetermined position. Patterning of a substrate (100) produced by etching through an opened area (10) using an etching mask (M1) (a production process of etching material) is carried out through a first etching step and a second etching step conducted after the first etching step. The second etching step is a step for etching an area including an etching area remaining unetched in the first etching step. Through the first etching step and the second etching step, an area remaining unetched identical to the state of etching through a virtual etching mask (M1') can be formed on the surface.</p>
