An element includes a first resin layer and a second resin layer disposed between a first glass lens substrate and a second glass lens substrate, a boundary surface between the first resin layer and the second resin layer having a diffraction grating shape including a plurality of inclined surfaces and wall surfaces. The second resin layer is composed of a fluororesin in which fine metal oxide particles are dispersed. Since a refractive index distribution easily occurs in this material during curing by application of ultraviolet light, by applying ultraviolet light substantially perpendicular to the inclined surfaces of the diffraction grating shape, a refractive index distribution is formed in the thickness direction perpendicularly to the inclined surfaces.