Band control for every flow is made, and at the same time priority control is realized by a simple hardware configuration. According to one embodiment, when an Ar gas with addition of a micro-amount of oxygen is used upon forming an upper Ru intermediate layer, a micro-structure of a magnetic layer formed thereon can be formed in a state where no magnetic oxide region is segregated and the magnetic crystal grains are isolated. For example, the optical component provided on a light incident side or a light exiting side of the electro-optical device has a rock crystal substrate 308G as the rock crystal member and a polarizing plate 302Go arranged on the substrate.