An AMLCD having high fineness and high contrast is realized. First, an interlayer film is provided on an element electrode, and an opening portion is formed in the interlayer film. Next, after a first metal layer is formed, an embedded insulating layer is formed. The embedded insulating layer is retreated by a means, such as an etch back method, to realize a state in which only the opening portion is filled with the embedded insulating layer. By this, electric connection between the element electrode and a second metal layer becomes possible while keeping the flatness.