PURPOSE: To form the ITO film having a low resistivity on the color filter having a low heat resistance by coating the surface of the organic resin with the crystalline nucleus generating layer at a specified thickness, and annealing it to grow the crystalline nucleus, and furthermore, coating it with a low resist ant layer.

CONSTITUTION: A target made of a sintered body, in which the tin oxide and the indium oxide are mixed, is spattered in the pressure reduction atmosphere to form the indium oxide transparent conductive film 4 doped with tin on the surface of the organic resin 3. At this stage, the resin 3 is coated with a crystalline nucleus generating layer 5 as a first layer at a thickness of 3-30nm, and thereafter, they are annealed in the pressure reduction atmosphere at 100C or more, in which the thermal deterioration of the resin 3 is not generated, to grow the crystalline nucleus, and thereafter, they are coated with a low resistant layer 6 as a second layer. Even in the case where the layer 6 is coated at a low temperature, since the crystal grain diameter is large to reduce the dispersion in the crystal grain boundary, mobility of the conduction electron in the film is large to reduce the electrical resistivity.