A method for manufacturing a vibration element includes: a first dry etching step of dry etching the quartz crystal substrate from a first surface and forming first grooves and contours of a first vibrating arm and a second vibrating arm on the first surface; and a second dry etching step of dry etching the quartz crystal substrate from a second surface side and forming second grooves and contours of the first vibrating arm and the second vibrating arm on the second surface, in which Wa/Aa