MANUFACTURING METHOD OF PIEZOELECTRIC VIBRATING PIECE, PIEZOELECTRIC VIBRATING PIECE, AND PIEZOELECTRIC VIBRATOR

To provide a manufacturing method of a piezoelectric vibrating piece capable of manufacturing a piezoelectric vibrating piece having excellent vibration characteristics.SOLUTION: A manufacturing method of a piezoelectric vibrating piece includes a mesa mask forming step S20 of forming a first mesa mask on a first surface of a wafer, and forming a second mesa mask on a second surface of the wafer, a first mesa etching step S30 of wet-etching the wafer through each of the mesa masks, and a second mesa etching step S50 of wet-etching the wafer with each of the mesa masks removed. When the height of a first mesa portion and a second mesa portion in the Y' axis direction is d, and the etching amount of the wafer in the Y' axis direction in the second mesa etching step S50 is h, and the deviation amount of the center of the second mesa mask in the Z' axis direction toward the -side in the Z' axis direction with respect to the center of the first mesa mask in the Z' axis direction is D, each of the mesa masks is formed so as to satisfy the relationship of d×1/3+2h