In order to provide a circuit substrate with a satisfactory step coverage by the protective layer and the anti-cavitation film in an edge portion of wirings and a liquid discharge head utilizing such circuit substrate, the invention provides a method for producing a circuit substrate provided, on an insulating surface of a substrate, with a plurality of elements each including a resistive layer and a pair of electrodes formed with a predetermined spacing on said resistive layer, including a step of forming an aluminum electrode wiring layer on the resistive layer, a step of isolating the electrode wiring layer by dry etching into each element, and a step of forming the electrode wiring into a tapered cross section with an etching solution containing phosphoric acid, nitric acid and a chelating agent capable of forming a complex with the wiring metal.