Wings of insects exhibit many functions apart from flying. In particular, their antireflection function is important for insects to avoid detection by their enemies. This function can be applied to antireflection biomimetic films in engineering fields. For such applications, confirming the antireflection mechanisms of insect wings is important. Herein, we used electron microscopy to compare the surfaces of green lacewing wings with and without a surface wax structure and recorded the transmittance spectra to clarify the surface structural and optical properties of insect wings. The spectral transmittance was higher for wings with a surface wax structure than for wings without a wax layer in the light wavelength regime from 500 to 750 nm. We constructed a concise model of the green lacewing wing with flake-like surface structure with a graded effective refractive index corresponding to the wing samples with a surface wax layer; we also constructed a simple thin-film model corresponding to the wing samples without a wax layer. The graded refractive indices were calculated using the effective medium theory, and the transmittance spectra of such models were then calculated using the transfer-matrix method. It was observed that the calculated spectra are in good agreement with the experimental results. In addition, wing samples without a surface structure induce thin-film interference. These results suggest that a wax structure can reduce the reflectance and increase the transmittance enabling the green lacewings to avoid detection by their enemies. These findings may lead to further advances in both the biomimetic field and fundamental research fields.