Abstract: A method for manufacturing a piezoelectric resonator element from a substrate made of piezoelectric material is provided. The method includes forming a first dry etching mask in a first masking region of a first surface of the substrate in a first mask forming process and performing a first dry etching process to remove a portion of the substrate in areas between the first dry etching mask after the first mask forming process. The method further includes maintaining a first un-etched portion of the substrate between the first dry etching mask after the first dry etching process and removing the first dry etching mask in a mask removing process after the first dry etching process. A wet etching process is performed to remove the first un-etched portion of the substrate after the mask removing process, thereby forming the piezoelectric resonator element.

Abstract: [Problems] This invention is intended to provide a method for manufacturing a piezoelectric resonator element that has a small affected layer on a surface and a resonating property not much different from a designed resonating property. [Means to solve the problems] A wet etching is performed to form a tuning-fork quartz resonator element 10 in a separated manner after removal of a metal mask 30, so that an affected layer 23, which results from a dry etching, can be exposed and removed by a wet etching. As a result, a method for manufacturing the tuning-fork quartz resonator element 10 having a resonating property not much different from a desired resonating property can be achieved.