The substrate (10) of the present invention includes: a first electrode (26) and a second electrode (30). The second electrode (30) is formed on an insulation film (52) covering at least a part of the first electrode (26) and electrically connected with the first electrode (26) through a contact hole (50) formed in the insulation film (52). The first electrode (26) includes a laminated structure of a metal film (42) and a protective film (44). An etching rate of the metal film (42) is almost equal to an etching rate of the protective film (44) with respect to a first etching for forming the metal film (42) and the protective film (44). An etching rate of the protective film (44) is almost zero with respect to a second etching for forming the contact hole (50).

 
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