A piezoelectric device prevents damage to a piezoelectric thin film caused by etching and the manufacturing cost of the piezoelectric device is reduced. On a surface of a support layer formed on a support substrate, an etching adjustment layer is formed. An etchant flows through etching windows to simultaneously form a through hole through which a portion of a sacrificial layer is exposed to a side of a piezoelectric thin film and an opening through which the etching adjustment layer, which is conductive with a lower electrode, is exposed to the side of the piezoelectric thin film. By making an etchant flow through the through hole, the sacrificial layer is removed. A lead-out wiring is formed between an upper electrode and a bump pad and a lead-out wiring is formed between the conductive etching adjustment layer, which is conductive with the lower electrode, and a bump pad.