| 摘要 |
PROBLEM TO BE SOLVED: To avoid remaining of an ITO film after etching due to a slope formed on the surface to be etched and to prevent a short circuit between a source and a drain or the like. SOLUTION: In a dry etching process by ion beam milling using argon gas, a substrate 1 is irradiated with ion beams with such an incident angle of the beams to the substrate plane that makes the etching rate max. Then a slope face is etched with ion beams with such an incident angleθ2 that makes the etching rate max. During the irradiation of ion beams, the substrate 1 is rotated. Thereby, effective etching is performed and remaining of the film 4R after etching can be prevented.
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