An acceleration sensor is formed using an etched layer sandwiched between first and second substrates. In this case, a structure including a movable portion which is displaceable in the thickness direction of the substrates, and a support frame are formed in the etched layer. In addition, first and second fixed electrodes are formed on the first and second substrates, respectively, at a position facing the movable portion. Further, a remaining sacrificial layer is provided on the substrate by leaving a portion of a second sacrificial layer when a first sacrificial layer is entirely etched away. Therefore, when the first sacrificial layer is etched away, corrosion of the structure and the support beams is prevented because the second sacrificial layer is preferentially corroded as compared to the structure.