The present invention proposes the technique in which aluminum based alloy is used as a wiring material, and the number of process is sharply reduced in the technique of forming the aluminum based alloy wiring circuit, thereby making it possible to efficiently manufacture the element. The present invention is a method of forming the wiring circuit by the aluminum based alloy, wherein the development process of a resist layer and the etching process of an aluminum based alloy film are simultaneously performed with a developing solution for the aluminum based alloy film laminated with the resist layer. This aluminum based alloy is preferably 5 Å/sec to 40 Å/sec in etching rate by the developing solution.