On one of surfaces of each substrate, an electrode is provided. Then, alignment films, which have been subjected to rubbing treatment, are provided on the respective electrodes so that the alignment films covers the respective electrodes. Moreover, on the other one of the surfaces of each substrate, a polarizer is provided so that its absorption axial direction matches with a rubbing direction of the corresponding alignment film. The substrates face each other so that the rubbing directions of the alignment films respectively provided on the substrates cross each other perpendicularly. A medium having a negative type liquid crystalline property is sealed between the substrates so as to form a material layer. In this way, it is possible to improve contrast and to alleviate coloring phenomenon in a display element in which transmittance is changed by controlling orientational order of molecules.