PURPOSE: To prevent the occurrence of a defect due to shortcircuit in electrodes and wire disconnection by cutting a substrate in such a way as keeping approximately the same plane of the edges of the substrate and a seal material projected.

CONSTITUTION: The second substrate 2 with an outlet electrode 3 for the side of a signal electrode and a transparent electrode 5 formed thereon, and the first substrate 1 with a transparent electrode 5 are first pasted to each other, using a seal material 6. Thereafter, a dicing method using a dicing blade 12 is applied to dice and completely cut the second substrate 2 from the first substrate 1 at area on the seal material 6. As a result, an unnecessary substrate 7 so far protecting the electrode 3 is separated from the first substrate 1. Then, a liquid crystal cell is reversed and for the second substrate 2 having an outlet electrode 3 for the side of a scanning electrode, the portion of the seal material 6 is diced in a direction orthogonal with the cutting side of the first substrate 1. Consequently, a structure can be so made as not to generate any gap between the two substrates 1 and 2 at the cutout edges thereof.