A substrate includes an etching target film as a target of etching and a first film. The first film is formed on the etching target film and is made of a material having an etching rate smaller than an etching rate of the etching target film. The first film has multiple first openings formed at a first distance therebetween in one direction of a surface of the first film. The first film has a second opening formed at an outside of the multiple first openings in the one direction while being spaced apart from an outermost one of the first openings by a second distance equivalent to the first distance. The second opening has a width larger than a width of the first openings and a depth smaller than a depth of the first openings.