When a file having coated thereon an electrically conductive coating which is transparent in a highly oxidized state and non-transparent in a lowly oxidized state or in a reduced state, such as a coating of indium oxide, is heated electrically or by laser beams or oxidized and/or reduced by electrolytic reaction, images consisting of transparent and non-transparent areas are formed on the film. This can be utilized, for example, in a facsimile system.