an object of the invention is to economically and easily form light - shielding means with high accuracy . an ito film , which is used as transparent electrodes , and a resist layer are formed in this order on a surface of a light - transmitting substrate defining an x - y plane . thereafter , the resist layer is exposed , using a mask having a pattern corresponding to the transparent electrodes and developed . the bared ito film is etched in a z - direction to form the transparent electrodes . then the light - shielding means is formed , by the use of an electrodeposition method , in a direction parallel to the insulating substrate , starting from a side surface of the transparent electrode not covered by the resist layer . after the completion of forming the light - shielding means , the resist layer on the transparent electrodes is removed . thus , the steps of manufacturing the light shielding means are simplified .