A resin substrate with a transparent electrode having a low resistance, and a manufacturing method thereof including: a deposition step wherein a transparent electrode layer of indium tin oxide is formed on a transparent film substrate by a sputtering method, and a crystallization step wherein the transparent electrode layer is crystallized. In the deposition step, a sputtering deposition is performed using a sputtering target containing indium oxide and tin oxide, while a sputtering gas containing argon and oxygen is introduced into a chamber. It is preferable that an effective exhaust rate S, calculated from a rate Q of the sputtering gas introduced into the chamber and a pressure P in the chamber by a formula S (L/second)=1.688×Q (sccm)/P (Pa), is 1,200-5,000 (L/second). It is also preferable that a resistivity of the transparent electrode layer is less than 3×10−4 Ωcm.