A reflecting member having roughness is formed on a surface above a substrate
and
transferred onto a film with an adhesive layer interposed therebetween. For example,
a removable organic insulating layer having roughness on a surface thereof is formed
above a glass substrate, and then a metal layer is formed on the rough surface
of the organic insulating layer, thus forming a reflecting member. The reflecting
member is then transferred onto the film with and adhesive layer interposed therebetween.
