A piezoelectric vibrating piece includes a vibrating piece body and at least a pair of excitation electrodes. The vibrating piece body includes a vibrator. The pair of excitation electrodes are formed on respective front surface and back surface of the vibrator. The vibrating piece body is a twice rotated quartz-crystal vibrating piece cut out parallel to an X″-Z″ surface. The X″-Z″ surface is rotated around a Z-axis of a crystallographic axis of a crystal and further rotated around an X′-axis. The pair of excitation electrodes are collocated in a Z′″-axis direction determined by an X′″-axis. The X′″-axis is defined by counterclockwise rotation from a +X″-axis direction around a Y″-axis by 260° to 300°. The pair of excitation electrodes are disposed inclined with respect to the Y″-axis direction.