MARKER, METHOD FOR MANUFACTURING MARKER, AND DETECTION TARGET

Provided is a high-precision marker which is easy to manufacture. A marker 1 is provided with a base material layer 10, a first layer 20 which is laminated onto one surface of the base material layer 10, and which is observed in a first color, and a second layer 30 which is partially laminated onto the first layer 20, is observed in a second color different from the first color, and partially conceals the first layer 20, wherein the first layer 20 is observable in a region in which the second layer 30 is not laminated, and the second layer 30 is formed by means of a resist material.