A supporting substrate and a piezoelectric substrate are prepared. A surface of the supporting substrate is bonded to the backside of the piezoelectric substrate with an organic adhesive layer interposed therebetween to form a laminated substrate. Subsequently, a peripheral surface of the laminated substrate is ground such that a peripheral surface of the piezoelectric substrate, a peripheral surface of the organic adhesive layer, and a peripheral surface of the supporting substrate on the side of the organic adhesive layer are made flush with each other. Subsequently, the surface of the piezoelectric substrate is polished to reduce the thickness of the piezoelectric substrate and performing mirror polishing of the surface.