A method for manufacturing a piezoelectric resonator element from a substrate made of piezoelectric material is provided. The method includes forming a first dry etching mask in a first masking region of a first surface of the substrate in a first mask forming process and performing a first dry etching process to remove a portion of the substrate in areas between the first dry etching mask after the first mask forming process. The method further includes maintaining a first un-etched portion of the substrate between the first dry etching mask after the first dry etching process and removing the first dry etching mask in a mask removing process after the first dry etching process. A wet etching process is performed to remove the first un-etched portion of the substrate after the mask removing process, thereby forming the piezoelectric resonator element.