A method of manufacturing a liquid crystal panel comprises the steps of forming a gate insulating film, a channel layer and an etching stopper layer on a transparent substrate bearing a gate electrode, exposing the substrate to light from its back surface side by using the gate electrode as a light shielding mask by photolithography, developing the resist, etching the etching stopper layer, forming a source/drain layer, and etching the source/drain layer and a remaining part of the etching stopper by chemical gas phase etching.