A touch panel and a method for manufacturing the same are introduced and characterized by enhanced process yield of the touch panel. The manufacturing method includes stacking a first conductive layer on a substrate, stacking an electrode on the first conductive layer, stacking a first insulating transparent layer on the electrode and the first conductive layer, exposing the electrode from the first insulating transparent layer by exposure and development, stacking a second insulating transparent layer on the electrode, the first conductive layer, and the first insulating transparent layer, stacking a second conductive layer on the second insulating transparent layer, stacking a metal layer on the electrode and the substrate to form a first transmission line, and stacking the metal layer on at least a portion of the second conductive layer and the substrate to form a second transmission line.