To obtain a liquid crystal orienting film from a flat and uniform coating film having excellent adhesion property to a substrate by applying and backing a specified polyimide precursor resin on a transparent electrode to form a polymide precursor and/or polyimide resin and then forming a specified solvent-soluble polymide resin film thereon.

A polyimide precursor resin film expressed by formula I is applied and baked to form a polymiode precursor and/or polyimide resin film on a transparent electrode on a substrate. Then a solvent-soluble polyimide resin film expressed by formula II is formed thereon and the resin film surface is subjected to orientation treatment. In formula I, R1 is a quadrivalent org. group which constitutes tetracarboxylic acid, etc., R2 is a bivalent org. group which constitutes diamine, and m is a positive integer. In formula II, R3 is a quadrivalent group which constitutes tetracarboxylic acid, etc., R4 is a bivalent org. group which constitutes diamine, and (n) is a positive integer.