To solve the problem in actual circumstances, where there is available no device for fully automatically polishing stacked glass sheets for a liquid crystal where a step part for a circuit part of the peripheral edge is printed, which makes grinding and polishing work troublesome.

This invention includes a process of grinding or polishing a counter substrate by a first grinding and polishing means 3; a process of reversing the substrate by a first reversing means 6 to make the substrate face upward; a process of sticking a protective tape; a process of grinding or polishing the substrate by a second grinding and polishing means 9; a process of making the glass sheet reversed by a second flipping means 11 to make the counter substrate face upward; a process of peeling the protective tape; and a process of flipping the glass sheet by the second flipping means to make the counter substrate face upward, by using the first grinding and polishing means 3, a protective tape sticking means 7, the second grinding and polishing means 9, a protective tape peeling means 13, a first transfer means 16, a second transfer means 17 and a third transfer means 18.