The shape of the reflection spectrum is complex and appears to overlap with several signals, because the surface state is uneven due to the natural oxide film, so that the spectrum becomes a complicated signal shape divided into regions 1 and 2 due to diffuse reflection. On the other hand, it is seen that the reflection spectrum after PEO surface treatment is overlapped with several signals. In addition, the reflectance of the energy band varies from 1.32 to 1.46 eV. Usually, the MgO-type oxide film was observed at an energy band of ~4.2 eV. The thickness of the oxide film was increased as the DC voltage was increased by the thin film thickness meter (QuaNix; 7500M) after Plasma Electrolytic Oxidation (; PEO) surface treatment. This is because the higher the DC voltage, the easier the binding of the $OH^-$ ions in the solution solution and the $Mg^+$ ions of the magnesium alloy. An important part of the bonding of ordinary ions is the energy source (plasma) which can promote bonding. However, when a certain threshold voltage or more is applied, the material is adversely affected. The oxide film of the surface may be destroyed without increasing the thickness of the oxide film, that is, whitening of the material may occur.