On a glass substrate, gate bus lines, data bus lines, and TFTs are formed. Then, on the substrate, an insulating film, covering the gate bus lines, data bus lines and TFTs, is formed, and a positive type photoresist film is further formed thereon. Next, through exposure and development processes, the resist film is divided for each picture element and subjected to ultraviolet ray irradiation to harden only a surface layer thereof. Then, the resist film is subjected to heat treatment to form thereon wrinkle-form surface ruggedness of a uniform pattern, which is determined depending on the size of the resist film. Subsequently, reflection electrodes are formed on the resist film. The reflection electrodes are formed to overlap the gate bus line, data bus line and TFTs, and the regions between the adjacent reflection electrodes serve as light transmission regions.