An object cutting method includes: a first step of preparing an object to be processed including a single crystal silicon substrate and a functional device layer provided on a first main surface side and forming an etching protection layer on a second main surface of the object; a second step of irradiating the object with laser light to form at least one row of modified regions in the single crystal silicon substrate and to form a fracture in the object so as to extend between the at least one row of modified regions and a surface of the etching protection layer; and a third step of performing dry etching on the object from the second main surface side, in a state in which the etching protection layer is formed on the second main surface, to form a groove opening to the second main surface.