The invention provides a plasma processing apparatus and a dry etching method for etching a multilayered film structure having steps with high accuracy. The plasma processing apparatus comprises a vacuum reactor 107, a lower electrode 113 placed within a processing chamber of the vacuum reactor and having a wafer 112 to be etched mounted on the upper surface thereof, bias supplying units 118 and 120 for supplying high frequency power for forming a bias potential to the lower electrode 113, a gas supply means 111 for feeding reactive gas into the processing chamber, an electric field supplying means 101 through 103 for supplying a magnetic field for generating plasma in the processing chamber, and a control unit 127 for controlling the distribution of ion energy in the plasma being incident on the wafer 112 via the high frequency power.