To realize a new counter substrate for a liquid crystal panel in which occurrence of uneven thickness and a disconnection state of a transparent electrode film is prevented, and the liquid crystal panel using the same.

The counter substrate for the liquid crystal panel is one substrate out of a pair of substrates interposing a liquid crystal in between as a layer in the liquid crystal panel. It has a transparent substrate 1, a light shielding film 2A formed on the transparent substrate and having an opening part 6 corresponding to a pixel region and the transparent electrode film 3A formed with sputtering so as to cover the light shielding film 2A and the transparent substrate exposed at the opening part. The periphery of the opening part on the light shielding film 2A forms a slope part so as to make thickness of the light shielding film increase with distance from the exposed transparent substrate part side to the side separated from the opening part 6. A tilt angle θ of the slope part is set to have a size with which the thickness of the transparent electrode film 3A is made practically uniform all around via sputtering.