In the antireflection film, a hydrogenated carbon film as a first layer is formed on a surface of an optical substrate. A MgF2 film as a second layer having a lower refractive index than the first layer is formed on the first layer and functions as a low refractive index layer. The hydrogenated carbon film and the MgF2 film are formed using a RF magnetron sputtering equipment. During the formation of the hydrogenated carbon film, a mixed gas of argon and hydrogen is supplied to a vacuum chamber such that some of C—C bonds in the film are replaced with C—H bonds. Some of C—C bonds are cut by hydrogenation, and strains (stress) accumulating due to C—C bonds can be relaxed. As a result, the antireflection film which has excellent adhesiveness and is not broken is obtained.