Method For Manufacturing Vibration Element

A method for manufacturing a vibration element includes, a base film forming step of forming a first base film at a first substrate surface of a quartz crystal substrate in first and second vibrating arm forming regions, a protective film forming step of forming a first protective film in a bank portion forming region of the first base film, and a dry-etching step of dry-etching the quartz crystal substrate through the first base film and the first protective film.