a substrate;

a multilayer reflective film that reflects EUV light;

a protection film that protects the multilayer reflective film; and

a phase shift film that shifts a phase of the EUV light formed directly on the protection film,

wherein the substrate, the multilayer reflective film, the protection film and the phase shift film are laminated in an order of the substrate, the multilayer reflective film, the protection film and the phase shift film, the phase shift film includes an Ir-based material comprising Ir as a main component, the protection film includes a Rh-based material comprising Rh as a main component, the phase shift film includes an Ir compound comprising, as a non-metal element, O and at least one element selected from the group consisting of C, N, B, and Si, the Ir compound includes O in an amount of 25 at % or less, and in the phase shift film and the protection film, a ratio ER2/ER1 of an etching rate ER2 of the phase shift film to an etching rate ER1 of the protection film is 5.0 or more.