NOVELTY - The method involves forming etching protective layers (281,282) in the substrate cutting-out region and in overlapping region. The reinforcing layer of the surface layer of the cutting plan region (200t) exposed from the etching protective layers is removed. The large sized tempered glass substrate (200) is cut along the cutting plan region to obtain the touch panel substrate (20).    USE - Manufacturing method of electrical solid state device (claimed) e.g. touch panel of electro-optical apparatus used in mobile type personal computer, mobile phone and personal digital assistant (PDA). Can also be used in manufacturing liquid crystal device and solar cell used in videotape recorder of digital still camera, liquid crystal TV, car navigation apparatus, pager, electronic organizer, calculator, word processor, workstation, video phone, point of sale (POS) terminal, bank terminal, etc.    ADVANTAGE - Since the large sized tempered glass substrate is cut along the cutting plan region to obtain the touch panel substrate, the damaging of the large sized tempered glass substrate due to the tempered glass's own stress can be avoided. The need for reinforcement process for each glass substrates cut in unit size can be avoided so that the efficiency of the reinforcement process can be improved. The cutting position of the large sized tempered glass substrate can be set accurately. The functional layer can be formed efficiently in the large sized tempered glass substrate. The overlap portion of the substrate for electrical solid state devices and a frame can be bent so that the penetration of the foreign materials such as dust, inside the frame can be prevented easily.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is included for electrical solid state device.    DESCRIPTION OF DRAWING(S) - The drawings show the sectional views illustrating the manufacturing process of electrical solid state device.    Touch panel substrate (20)    Functional layer (29)    Large sized tempered glass substrate (200)    Cutting plan region (200t)    Etching protective layers (281,282)