According to one embodiment, a registration mark includes a first step portion and a second step portion. The first step portion includes a plurality of first steps which descend step by step in a first direction from a surface of a substrate or a layer formed on the substrate. The second step portion includes a plurality of second steps which descend step by step from the surface in a second direction different from the first direction and have the same number as the number of the plurality of first steps, is spaced apart from the first step portion, and is disposed rotationally symmetrically to the first step portion.