embodiments of the present invention so that the common electrodes and the data electrodes have the same light transmitting area for example one common electrode can be formed to be twice the width of one of the data electrodes so that e g two common electrodes that transmit light can have the same area as three data electrodes that transmit light alternatively two common electrodes can be formed to be 1 5 times the width of one of the data electrodes so that e g two common electrodes can have the same area as three data electrodes as not shown in the drawings gate lines and gate electrodes are formed on the first substrate a gate insulation film is formed on the surface including the gate lines then the semiconductor layer is formed on the gate insulation film on the gate electrodes then data lines are formed on the gate insulation film to form a matrix with the gate lines to define unit pixel areas source and drain electrodes are formed at the same time as the data lines here the gate electrodes gate insulation film semiconductor layer source and drain electrodes form the thin film transistor consequently when the data lines are formed a plurality of data electrodes 314 are formed to be electrically connected with the drain electrode and parallel to the data lines and the common electrodes 313 a and 313 b shielding layers 315 b are formed of the same material as that of the data lines to.