It is intended to provide a membrane structure element that can be easily manufactured, has an excellent insulating property and high quality; and a method for manufacturing the membrane structure element. The manufacturing method is for manufacturing a membrane structure element including a membrane formed of a silicon oxide film and a substrate which supports the membrane in a hollow state by supporting a part of a periphery of the membrane. The method includes: a film formation step of forming a heat-shrinkable silicon oxide film 13 on a surface of a silicon substrate 2 by plasma CVD method; a heat treatment step of performing a heat treatment to cause the thermal shrinkage of the silicon oxide film 13 formed on the substrate 1; and a removal step of removing a part of the substrate 2 in such a manner that a membrane-corresponding part of the silicon oxide film 13 is supported as a membrane in a hollow state with respect to the substrate 2 to form a recessed part 4.