The method for manufacturing a piezoelectric resonator element 4, further comprising removing {HEAD ~ the second dry etching mask} in {TAIL ~ a mask removing process} after the second dry etching process 
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The method for manufacturing a piezoelectric resonator element 4 , further comprising removing { HEAD ~ the second dry etching mask } in { TAIL ~ a mask removing process } after the second dry etching process
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH