To provide an electroforming mold for manufacturing a multi-step structure minute component and a method for manufacturing the same, for which height control is possible and manufacturing process does not become complicated. On the upper face of a film of an electroconductive layer 2 formed on the upper face of a substrate 1, a resist 3 is formed in which a first soluble portion 3b and a first insoluble portion 3a are formed. Next, a light-absorbing body 10 is formed on the upper face of the resist, exposure and development are carried out, in addition a film of an electroconductive layer 2 is formed on the upper face thereof, and a light-absorbing body 10 and an electroconductive layer 5 on the upper face of the light-absorbing body 10 are removed by liftoff. Further, a resist is formed on the upper face thereof, in which a second soluble portion 6b and a second insoluble portion 6a are formed. Next, the first resist and the second resist are developed to remove the first soluble portion 3b and the second soluble portion 6b, thereby giving an electroforming mold 101 having an electroconductive layer on the basal part of respective steps.