A resin helical gear is formed by setting a first machining reference line obliquely coupling a tooth tip side of a first tooth to a tooth root side of a second tooth on another end side in the tooth width direction along a tooth surface, and a second machining reference line obliquely coupling a tooth tip side of the second tooth to a tooth root side of the first tooth along the tooth surface. Then, the tooth surface is cut out from the first machining reference line to the tooth root of the first tooth while the tooth surface is cut out from the second machining reference line to the tooth root of the second tooth. Then, an involute tooth profile form is left on a tooth tip side of the tooth with respect to the first machining reference line and the second machining reference line.