A flexural vibrator element has a vibrator arm extending from a base section and having a rectangular cross-sectional shape, the vibrator arm having first and second step sections composed of step surfaces intersecting respectively with a left side surface and a right side surface, and step side surfaces intersecting respectively with an upper surface and a lower surface, between the lower surface, the upper surface and the left side surface, the right side surface, and first and fourth detection electrodes on the left and right side surfaces and second and third detection electrodes on the step side surfaces are respectively separated in a thickness direction of the vibrator arm. The first through fourth detection electrodes are patterned with accuracy by exposure from the upper surface and the lower surface using a common exposure device by existing photo etching.