The present invention provides such a formation method that an antireflection structure having excellent antireflection functions can be formed in a large area and at small cost. Further, the present invention also provides an antireflection structure formed by that method. In the formation method, a base layer and particles placed thereon are subjected to an etching process. The particles on the base layer serve as an etching mask in the process, and hence they are more durable against etching than the base layer. The etching rate ratio of the base layer to the particles is more than 1 but not more than 5. The etching process is stopped before the particles disappear. It is also possible to produce an antireflection structure by nanoimprinting method employing a stamper. The stamper is formed by use of a master plate produced according to the above formation method.