PURPOSE: To form a transparent electrode for display by patterning resist on a transparent base, side-etching, providing an auxiliary electrode on the side- etching part, and removing the resist.

CONSTITUTION: An electrode material for use for a transparent electrode 2 is formed on a base 1. As electrode material to be this electrode 2, SnO2, ZnO2, and the like are used besides ITO. And resist 3 such as photoresist and the like is formed into for instance a stripe-like pattern. Next, etching treatment is performed. In addition to usual etching for the transparent electrode, in this treatment, side etching is performed so that the width of the electrode material, that is, the width of the electrode 2 is narrower than the width of the resist pattern. The side-etching part W is set to for instance 10% of the electrode width at maximum so as to make opening rate high. After that, post bake treatment is performed, electrolyte plating is performed leaving the left resist as it is, and an auxiliary electrode 4 is formed on the side-etching part.