There is provided a sheet used for manufacturing multilayer electronic parts in which accuracy in shape and formation position and uniformity in thickness of a complex configuration with recesses and projections of an insulating layer or the like are assured. A layer made of a photosensitive material containing a powder having a specific electric characteristic is formed on a light transmissive base member. A mask having a plurality of patterns with different transmittances for ultraviolet light is disposed on the back side of the base member. The photosensitive material is subjected to an exposure process in which it is irradiated with ultraviolet light or the like through the mask. The photosensitive material is subjected to development process after the exposure process.