A counter substrate for a liquid crystal device is provided and includes an insulating substrate having a first surface and a second surface facing to the first surface, a first light shielding layer extending in a first direction and a second light shielding layer extending in a second direction crossing the first direction at the first surface side, wherein

the first light shielding layer and the second light shielding layer are layered while contacting each other at a crossing part, the first light shielding layer contacts the first surface, and the second light shielding layer contacts the first surface in the part other than the crossing part.