A plasma etching method forms a tapered recess portion in a wide-gap semiconductor substrate. The method includes forming on the substrate K an etching film having an etching speed higher than that of the substrate K, and forming a mask M having an opening on the high-speed etching film. The substrate K with the etching film and the mask is then placed on a platen and heated to a temperature equal to or higher than 200 ° C., a plasma is generated from an etching gas supplied into a processing chamber, and a bias potential is applied to the platen to etch substrate.