A manufacturing method of a touch panel includes the steps of providing a substrate, forming a first conductive film on the substrate, forming a first mask on the first conductive film, etching the first conductive film to form electrode portions and lower intersect portions of the touch panel, forming an insulating film made of a negative resist on the first conductive film, and forming a contact hole above the electrode portion by removing the insulating film. The steps further include forming a second conductive film on the insulating film, forming a second mask on the second conductive film, etching the second conductive film to form an upper intersect portion connected between two adjacent electrode portions via the contact hole and intersecting with the lower intersect portion, and forming protective film on the second conductive film.