For allowing processing of a material into an intended three-dimensional configuration having different processed depths while suppressing an influence exerted on a processed configuration by a configuration of a transparent portion, a processing device includes an SR light source 1 for emitting SR light, an X-ray mask having a transparent portion of a predetermined configuration for passing the X-rays emitted from the SR light source 1, and exposure stage 3 for oscillating the X-ray mask and the material relatively to each other in accordance with a movement pattern determined based on the processing configuration of the processing material for moving the X-ray mask and the material relatively to each other and thereby oscillating the region where the material is irradiated with the X-ray passed through the transparent opening.