A resonator element includes a thick section, a middle section and a thin section, in which at least the thick section performs thickness shear vibration, in which a first step difference is provided at a boundary between the thick section and the middle section, and a second step difference is provided at a boundary between the middle section and the thin section, on one side of a direction of the thickness shear vibration, in which a first antinode of flexural vibration is located between the first step difference and the second step difference, and in which, a distance between the first antinode and the first step difference is indicated by d1, a distance between the first antinode and the second step difference is indicated by d2, and a wavelength of the flexural vibration is indicated by λ, a relationship of 0≦d1≦λ/8 and 0≦d2≦λ/8 is satisfied.