A vibrating element includes a piezoelectric substrate having an excitation section adapted to excite a thickness-shear vibration, and provided with a step section in each of side surfaces on both ends, and a peripheral section having a thickness smaller than a thickness of the excitation section, and the peripheral section has at least one projection section disposed on both principal surfaces in an area where a vibratory displacement when the excitation section excites a vibration is sufficiently attenuated.