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