In a method for manufacturing a semiconductor acceleration sensor, a movable portion including a mass portion and movable electrodes is formed in a single crystal silicon thin film provided on a silicon wafer through an insulation film by etching both the single crystal silicon thin film and the silicon wafer. In this case, the movable portion is finally defined at a movable portion defining step that is carried out in a vapor phase atmosphere. Accordingly, the movable portion is prevented from sticking to other regions due to etchant during the manufacture thereof.