An object of the present invention is to provide a structure having an excellent diffuse reflectivity and a method of manufacturing a structure. The object is achieved by a structure including a plurality of reflection layers formed by fixing a cholesteric liquid crystalline phase, the reflection layers being laminated, in which in a reflection layer, a bright portion and a dark portion derived from the cholesteric liquid crystalline phase have wavy structures in a cross section, and undulations of the wavy structures of bright portions closest to each other coincide in the adjacent reflection layers; and by a method of manufacturing a structure including forming a reflection layer formed by fixing a cholesteric liquid crystalline phase, in which a bright portion and a dark portion have wavy structures, in a cross section, and forming the reflection layer on a first reflection layer by a coating method using an composition containing a liquid crystal compound and a chiral agent.