A formation method of forming a calibration curve, characterized by comprising: ion-implanting different doses of an impurity into a plurality of first samples made of the same semiconductor, wherein the amount of the impurity implanted into the plurality of first samples is controlled within a range in which measuring by a photoluminescence spectroscopy can be performed on each of the plurality of first samples under the same conditions; heating each of the plurality of first samples after the impurity is ion implanted into the plurality of first samples thereafter, measuring by the photoluminescence spectroscopy, for each of the plurality of first sample into which the impurity is ion implanted, an intensity of photoluminescence deriving from the impurity, and obtaining a relationship between the dose of the implanted impurity and the intensity of the photoluminescence, wherein the measuring by the photoluminescence spectroscopy for each of the plurality of first samples includes irradiating each of the plurality of first samples with an electron beam to render the impurity in the first sample luminescence active; measuring by the photoluminescence spectroscopy, for a second sample made of the same semiconductor as that of the plurality of first samples, an intensity of photoluminescence deriving from the impurity contained in the second sample, the measurement being performed under the same conditions as those for the measurement by the photoluminescence spectroscopy of the intensity of the photoluminescence for each of the plurality of first samples, and a concentration of the impurity in the second sample being detectable by a method other than the photoluminescence spectroscopy, wherein the measuring by the photoluminescence spectroscopy for the second sample includes irradiating the second sample with an electron beam to render the impurity in the second sample luminescence active; and forming, based on the relationship, the intensity of the photoluminescence obtained for the second sample, and the concentration of the impurity contained in the second sample, which is measured by the method other than the photoluminescence spectroscopy, a calibration curve representing a relationship between the concentration of the impurity and the intensity of the photoluminescence deriving from the impurity. ion-implanting different doses of an impurity into a plurality of first samples made of the same semiconductor, wherein the amount of the impurity implanted into the plurality of first samples is controlled within a range in which measuring by a photoluminescence spectroscopy can be performed on each of the plurality of first samples under the same conditions; heating each of the plurality of first samples after the impurity is ion implanted into the plurality of first samples thereafter, measuring by the photoluminescence spectroscopy, for each of the plurality of first sample into which the impurity is ion implanted, an intensity of photoluminescence deriving from the impurity, and obtaining a relationship between the dose of the implanted impurity and the intensity of the photoluminescence, wherein the measuring by the photoluminescence spectroscopy for each of the plurality of first samples includes irradiating each of the plurality of first samples with an electron beam to render the impurity in the first sample luminescence active; measuring by the photoluminescence spectroscopy, for a second sample made of the same semiconductor as that of the plurality of first samples, an intensity of photoluminescence deriving from the impurity contained in the second sample, the measurement being performed under the same conditions as those for the measurement by the photoluminescence spectroscopy of the intensity of the photoluminescence for each of the plurality of first samples, and a concentration of the impurity in the second sample being detectable by a method other than the photoluminescence spectroscopy, wherein the measuring by the photoluminescence spectroscopy for the second sample includes irradiating the second sample with an electron beam to render the impurity in the second sample luminescence active; and forming, based on the relationship, the intensity of the photoluminescence obtained for the second sample, and the concentration of the impurity contained in the second sample, which is measured by the method other than the photoluminescence spectroscopy, a calibration curve representing a relationship between the concentration of the impurity and the intensity of the photoluminescence deriving from the impurity.