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