A gate line (40) has a two-layered structure comprising a lower gate line (40a) made of material identical to a pixel electrode (70), and positioned in the same layer as the pixel electrode (70), and an upper gate line (40b) layered on the lower gate line (40b), and made of material having a higher electrical conductivity than the transparent conductive material. According to this structure, it is possible to reduce the number of times performing exposure processes in manufacturing an in-plane switching type liquid crystal panel.