A method for forming a layer constituted by repeated stacked layers includes: forming a first layer and a second layer on a substrate under different deposition conditions to form a stacked layer, wherein the film stresses of the first and second layers are tensile or compressive and opposite to each other, and the wet etch rates of the first and second layers are at least 50 times different from each other; and repeating the above step to form a layer constituted by repeated stacked layers, wherein the deposition conditions for forming at least one stacked layer are different from those for forming another stacked layer.