A multi-stepped substrate having a plurality of steps is produced by forming, on the principal surface of a substrate, a plurality of masks which are put on top of each other, which differ from each other in the materials used for forming them and which are likewise different, from each other, in the means for peeling off the same; and that the substrate is subjected, in order, to dry-etching operations through the plurality of masks each having a desired shape such that the substrate has a plurality of steps each of which reflects the shape of each corresponding mask.