A transmissive color filter layer is disposed over a transparent substrate
such as glass in a transparent display area, and a reflective color filter
layer is formed in a reflective display area. An overcoat layer is formed
on the transmissive color filter layer and the reflective color filter
layer so as to cover both of them. The overcoat layer has a multigap
structure having a first layer thickness on the transmissive color filter
layer and a second layer thickness on the reflective color filter layer,
which is thicker than the first layer thickness. In the substrate for this
liquid crystal panel, the overcoat layer is also disposed in the
transparent display area. Therefore, the adhesion of the transparent
electrode can be enhanced, and the transmissive color filter layer can be
protected.