Provided is a liquid etching composition that etches an oxide comprising indium, zinc, tin and oxygen at a preferable etching rate, without the etching rate being changed much along with the dissolution of the oxide, and with no substantial generation of deposit, and corrodes wiring materials at such a low level to be ignorable. The present invention uses a liquid etching composition comprising (A) at least one selected from the group consisting of sulfuric acid, methanesulfonic acid, and a salt of any of these acids; and water; the liquid etching composition having a pH value of −1 to 3.