A system with a linear line structure for manufacturing a liquid crystal display element by a process comprising feeding optical functional films (F11, F21) from first and second continuous rolls (R1, R2) with different widths, respectively, which are each formed by winding, into a roll, a long optical functional film comprising a polarizing film, transversely cutting the optical functional films (F11, F21) into sheet pieces of the optical functional films, and bonding the sheet pieces to both surfaces of a rectangular liquid crystal panel, comprising: film feeding lines that are arranged to feed the optical functional films (F11, F21) from the first and second continuous rolls (R1, R2) in such a manner that the optical functional films (F11, F21) being fed are linearly aligned with each other in planar view; a panel feeding line that is placed above the film feeding lines in an overlapping manner and placed to feed the liquid crystal panel linearly in planar view; and a panel turning unit (20, 21, 200) that is provided in the panel feeding line to turn over the liquid crystal panel about an axis neither parallel to a long side of the liquid crystal panel nor to a short side of the liquid crystal panel so that the long side of the liquid crystal panel after the operation is parallel to the short side before the operation, and the short side of the liquid crystal panel after the operation is parallel to the long side before the operation and that bonding of one of the sheet pieces of the optical functional films (F11, F21) to the liquid crystal panel from below can be followed by bonding of another one of the sheet pieces of the optical functional films (F11, F21) thereto from below; wherein the optical functional films (F11, F21) and the liquid crystal panel are fed along the film feeding lines and the panel feeding line, which extend linearly in planar view, so that an I-shaped manufacturing line is formed. film feeding lines that are arranged to feed the optical functional films (F11, F21) from the first and second continuous rolls (R1, R2) in such a manner that the optical functional films (F11, F21) being fed are linearly aligned with each other in planar view; a panel feeding line that is placed above the film feeding lines in an overlapping manner and placed to feed the liquid crystal panel linearly in planar view; and a panel turning unit (20, 21, 200) that is provided in the panel feeding line to turn over the liquid crystal panel about an axis neither parallel to a long side of the liquid crystal panel nor to a short side of the liquid crystal panel so that the long side of the liquid crystal panel after the operation is parallel to the short side before the operation, and the short side of the liquid crystal panel after the operation is parallel to the long side before the operation and that bonding of one of the sheet pieces of the optical functional films (F11, F21) to the liquid crystal panel from below can be followed by bonding of another one of the sheet pieces of the optical functional films (F11, F21) thereto from below; wherein the optical functional films (F11, F21) and the liquid crystal panel are fed along the film feeding lines and the panel feeding line, which extend linearly in planar view, so that an I-shaped manufacturing line is formed.