PROBLEM TO BE SOLVED: To provide a substrate with an ITO transparent conductive film capable of preventing degradation of the characteristics of the ITO transparent conductive film in an impractical level by the tension to be applied to the substrate by a roll-to-roll method, and a method for manufacturing the same.SOLUTION: In a substrate with an ITO transparent conductive film, at least one layer of an ITO transparent conductive film is deposited by the ion-plating method on a substrate 12 having a polymer film with its moisture content turned to ≤0.15 mass%. The average particle size of ITO particles constituting the ITO transparent conductive film is ≥0.05 μm in the reflected electron image observation using a scanning electron microscope.