Cutting tool and method for manufacturing same

A cutting tool comprising a base material and a coating disposed on the base material, wherein

• the coating comprises a hard particle layer formed from a hard particle, the hard particle comprises a multilayer structure in which a first unit layer and a second unit layer are alternately stacked,
• the first unit layer is formed from a first compound having a cubic crystal structure,
• the second unit layer is formed from a second compound having a cubic crystal structure,
• each of the first compound and the second compound consists of
• one or more metal elements selected from the group consisting of a periodic table group 4 element, a periodic table group 5 element, and a periodic table group 6 element,
• silicon, and
• one or more elements selected from the group consisting of carbon, nitrogen, boron, and oxygen, and
• a percentage of the number of atoms of the silicon to a sum of the numbers of atoms of the metal element and the silicon in the first unit layer is different from a percentage of the number of atoms of the silicon to a sum of the numbers of atoms of the metal element and the silicon in the second unit layer.