A manufacturing method of an optical splitter of the present disclosure includes: performing first processing that involves mounting a coated optical fiber on a jig configured to store the coated optical fiber, and polishing the coated optical fiber together with the jig until reaching a vicinity of a core of the coated optical fiber or the core of the coated optical fiber; performing second processing that involves applying a refractive index matching material having a refractive index lower than a refractive index of the core of the coated optical fiber onto a polished face of the coated optical fiber on the jig polished in the first processing or onto a polished face of an optical waveguide circuit having been polished in advance until reaching a vicinity of a core or reaching the core, and then bonding the polished faces to each other; and performing third processing that involves positionally aligning the polished faces bonded with each other in the second processing to move the jig or the optical waveguide circuit to a position at which a desired splitting ratio is obtained.