A color liquid crystal panel of IPS system o mode having a multi-gap structure in which contrast is improved in the oblique direction. A first polarizer (1) is arranged on the color filter (6) side of a liquid crystal cell (10), and a second polarizer (8) is arranged on the liquid crystal layer (5) side of the liquid crystal cell (10). A phase difference film (2) is arranged between the second polarizer (8) and the liquid crystal cell (10). The liquid crystal cell (10) has a color filter (6) laminated on a viewing side glass substrate (3), and a glass substrate (7) arranged to hold the liquidcrystal layer (5) in between. The liquid crystal layer (5) has a smallest thickness dB in the region touching a blue color filter (6B), and sequentially increasing to a thickness dG in the region touching a green color filter (6G), and thickness dR in the region touching a red color filter (6R). In other words, a multi-gap structure in which the thickness of the liquid crystal layer (5) is different for every color of the color filter (6) is employed.