When a dielectric layer, in-cell retarder (ICR) is formed between electrode and LC layer to get a single gap transflective fringe-field switching (FFS) display, the operating voltage ($V_{op}$) is highly increased due to the thickness of dielectric material. But, we also knew the phenomenon that the increasing rate of Vop is different whether the 1st common electrode was composed of plate type or slit type. In this paper, the common electrode in transmissive part was composed of slit type which had less steepness effect of the Vop and in reflective part was composed of plate type. The rubbing angle of reflective part can be adjusted properly to match the voltage dependent transmittance and reflectance.