To provide a light reflecting function and a light transmitting function and to improve decorative effect.

The liquid crystal display element 8 has an upper polarizing plate 13 and a lower polarizing plate 14 provided on both the top and reverse surfaces of a liquid crystal cell 9 and also has a reflecting and transmitting plate 15 arranged on the reverse surface of the lower polarizing plate 14, and the reflecting and transmitting plate 15 is structured by forming many fine through holes 17 in a base material 20 and forming a surface-processed layer 18 on its top surface. External light which is received from the top surface side of the liquid crystal cell 9 and transmitted through the liquid crystal cell 9 can be reflected by the external surface of the reflecting and transmitting plate 15 except the through holes 17 and the light from a back light device 16 which is arranged, for example, on its reverse surface side can be transmitted through the through holes 17 bored in the base material 20. Consequently, displayed information can be viewed in both either light and dark places and the decorative effect can be improved by the surface-processed layer 18 formed on the base material 20.