Disclosed is a pattern forming method including: forming an acrylic resin layer on an underlayer; forming an intermediate layer on the acrylic resin layer; forming a patterned EUV resist layer on the intermediate layer; forming a pattern on the acrylic resin layer by etching the intermediate layer and the acrylic resin layer with the EUV resist layer as an etching mask; removing the EUV resist layer and the intermediate layer after the pattern is formed on the acrylic resin layer; and smoothing a surface of the acrylic resin layer after the EUV resist layer and the intermediate layer are removed.