To provide a crystalline ITO film superior in a sliding durability and an acid resistance in a short time by selectively heating an ITO film on a substrate.

An ITO film is heated and crystallized selectively by irradiating a microwave on an ITO film formed on a substrate such as a polymer film or the like. With the microwave, only an ITO film formed on a substrate such as a polymer film, or the like can be heated and crystallized by utilizing the difference of an absorption between an ITO film and a substrate such as a polymer film or the like. As a result, it becomes possible to crystallize the ITO film through heating for a short time even if the substrate is comprised of a polymer film with a low thermal resistance, and it is possible to realize a transparent conductive film superior in a sliding durability and a thermal resistance. A transparent conductive film has the crystalline ITO film formed on a polymer film. A touch panel is provided with the transparent conductive film and a dye-sensitized solar cell.

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