A color splitter comprising: a plurality of color splitter elements configured to divide by means of refraction an incident light into a plurality of exit lights according to wavelengths, wherein at least one of the color splitter elements comprises: a first dielectric layer (DL11, DL12), a second dielectric layer (DL21, DL22) formed on the first dielectric layer and a third dielectric layer (DL31, DL32) formed on the second dielectric layer; a first element portion formed on the first dielectric layer and buried in the second dielectric layer; a second element portion buried in the third dielectric layer and disposed so as to be shifted with respect to the first element portion so as to partially overlap with the first element portion; and an etch stop layer buried in the second or third dielectric layer between the first and second element portions and adapted to protect the first element portion from damage during forming of the color splitter element; wherein the etch stop layer comprises a material having an etch selectivity of 1.5 or more with respect to at least one of the first and second element portions; and wherein: the first element portion comprises an oxide material or non-nitride material and has a first surface facing the second element portion, the second element portion comprises an oxide material or non-nitride material and has a second surface facing the first element portion, the etch stop layer is provided to either: cover the first surface, and cover a portion of the second surface; or cover the second surface, and cover a portion of the first surface, the etch stop layer comprises a non-oxide material or nitride material, and the dielectric layers comprise SiO 2 or a siloxane-based spin-on-glass material. a plurality of color splitter elements configured to divide by means of refraction an incident light into a plurality of exit lights according to wavelengths, wherein at least one of the color splitter elements comprises: a first dielectric layer (DL11, DL12), a second dielectric layer (DL21, DL22) formed on the first dielectric layer and a third dielectric layer (DL31, DL32) formed on the second dielectric layer; a first element portion formed on the first dielectric layer and buried in the second dielectric layer; a second element portion buried in the third dielectric layer and disposed so as to be shifted with respect to the first element portion so as to partially overlap with the first element portion; and an etch stop layer buried in the second or third dielectric layer between the first and second element portions and adapted to protect the first element portion from damage during forming of the color splitter element; a first dielectric layer (DL11, DL12), a second dielectric layer (DL21, DL22) formed on the first dielectric layer and a third dielectric layer (DL31, DL32) formed on the second dielectric layer; a first element portion formed on the first dielectric layer and buried in the second dielectric layer; a second element portion buried in the third dielectric layer and disposed so as to be shifted with respect to the first element portion so as to partially overlap with the first element portion; and an etch stop layer buried in the second or third dielectric layer between the first and second element portions and adapted to protect the first element portion from damage during forming of the color splitter element; wherein the etch stop layer comprises a material having an etch selectivity of 1.5 or more with respect to at least one of the first and second element portions; and wherein: the first element portion comprises an oxide material or non-nitride material and has a first surface facing the second element portion, the second element portion comprises an oxide material or non-nitride material and has a second surface facing the first element portion, the etch stop layer is provided to either: cover the first surface, and cover a portion of the second surface; or cover the second surface, and cover a portion of the first surface, the etch stop layer comprises a non-oxide material or nitride material, and the dielectric layers comprise SiO 2 or a siloxane-based spin-on-glass material. the first element portion comprises an oxide material or non-nitride material and has a first surface facing the second element portion, the second element portion comprises an oxide material or non-nitride material and has a second surface facing the first element portion, the etch stop layer is provided to either: cover the first surface, and cover a portion of the second surface; or cover the second surface, and cover a portion of the first surface, the etch stop layer comprises a non-oxide material or nitride material, and the dielectric layers comprise SiO 2 or a siloxane-based spin-on-glass material.