A photomask comprises a substrate, a translucent film selectively formed on the substrate, and a shading film selectively formed on the translucent film, wherein when the substrate, the translucent film and the shading film have Young's moduli (MPa) E0 E1 and E2, and film thickness (m) d0, d1 and d2 respectively, internal stresses (MPa) of the translucent film and the shading film at room temperature are s1 and s2 respectively, a covering rate by the translucent film defined by an area in which the shading film is not formed is expressed as h, and coefficients are expressed as k1=1.3×10−8, k2=−9.5×10−2, k3=6.0×10−7, and k4=−5.2×10−2 respectively, the substrate, the translucent film and the shading film satisfy a condition given by the following expression:  1 E 0 · d 0 · { h · ( k 1 · S 1 E 1 · d 1 + k 2 ) + ( k 3 · S 2 E 2 · d 2 + k 4 ) }  ≦ 1.4 × 10 - 4 ⁢ ( m - 1 ) .