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Patent Pending PROBLEM TO BE SOLVED: To provide an infrared reflector which is not easily deteriorated when film growth and a heating treatment are performed in an atmosphere containing oxygen, nor absorbs a large amount of infrared light, and also to provide the heating device including the reflector. ; SOLUTION: A dielectric film 2, an Au (gold) film 3, and an oxide film 4 are successively formed on a base material 1.