In a MEMS structure, a first trench which penetrates the first layer, the second layer and the third layer is formed, and a second trench which penetrates the fifth layer, the forth layer and the third layer is formed. The first trench forms a first part of an outline of the movable portion in a view along the stacked direction. The second trench forms a second part of the outline of the movable portion in the view along the stacked direction. At least a part of the first trench overlaps with the first extending portion in the view along the stacked direction.