According to one embodiment, a method for manufacturing a device includes a first process, a second process, a third process, and a fourth process. The first process includes providing a structure body at a first surface of a substrate. The substrate is light-transmissive and has a second surface. A light transmissivity of the structure body is lower than a light transmissivity of the substrate. The second process includes providing a negative-type photoresist at the second surface. The third process includes irradiating the substrate with light to expose a portion of the photoresist. The light is irradiated in a first direction from the first surface toward the second surface. The light passes through the substrate. The fourth process includes developing the photoresist to remain the portion of the photoresist in a state of being adhered to the second surface and to remove other portion of the photoresist.