Removable mask films 303 are formed on the both sides of the substrate having the adhesive layer 302 by applying and drying a resin varnish 304 including a ultraviolet-absorbing agent, and fine through holes 306 are formed by using a third harmonics YAG solid-state laser light with a relatively short wavelength not longer than that in the ultraviolet range in such a way that the effects of such a residual strain as the conventional embodiment forming a removable mask film by a laminating process may be decreased as well as the more fine hole drilling compared with conventional embodiment using the carbon dioxide gas laser with a relatively long wavelength may be performed.