The present invention provides a liquid crystal display device having gate wires and source/drain wires with a multilayer structure made of the same material which can be manufactured at low cost, as well as a manufacturing method for the same. In accordance with the manufacturing method, a wet etching process is carried out on the gate wires and the source/drain wires using an etchant including hydrofluoric acid and an oxidant, and the concentration of hydrofluoric acid in the etchant is different between the etchant for the gate wires and that for the source/drain wires.