Matrix methods have been used for transmittance analysis of LCDs conventionally. In these methods, refractive-index distribution of media that light waves propagate is assumed to be one-dimensional. Because of this, in case of two-dimensionally distributed media represented by IPS-LCDs, analysis accuracy of the methods is worse than one-dimensional case. This is more remarkable around at neighborhood of electrodes. Therefore, matrix methods can not be used for analysis of dark line areas along to the electrode edge of IPS-LCDs, especially in case of the width to be less than 2um. In this paper author reports results of the dark line areas analysis by FDTD method.