A lower electrode and an adhesive layer made of an insulator are formed on a back surface on the ion implantation layer side of a piezoelectric single crystal substrate. A supporting substrate in which sacrificial layers made of a conductive material have been formed is bonded to the surface of the adhesive layer. By heating the composite body including the piezoelectric single crystal substrate, the lower electrode, the adhesive layer, and the supporting substrate, a layer of the piezoelectric single crystal substrate is detached to form a piezoelectric thin film. A liquid polarizing upper electrode is formed on a detaching interface of the piezoelectric thin film. A pulsed electric field is applied using the polarizing upper electrode and the sacrificial layers as counter electrodes. Consequently, the piezoelectric thin film is polarized.