Fine structure and devices employing it

摘要

In order to form three or more steps on a substrate with high precision, a first mask is formed to an area on the substrate corresponding with every other step, and also etching is performed on the area of the substrate to which the first mask is not formed, a second mask is formed to an area on the substrate to which the first mask has not been formed, and also etching is performed on the area on the substrate to which the first and the second masks are not formed.