A method of laser processing a liquid crystal device wafer which is formed by laminating together a silicon substrate and a glass substrate, and has liquid crystal devices in respective rectangular areas sectioned by streets arranged in a lattice pattern on the front surface, the method comprising: a first deteriorated layer forming step for forming a deteriorated layer along the streets in the inside of the silicon substrate by applying a laser beam of a wavelength capable of passing through the silicone substrate and forming a deteriorated layer in the inside of the silicon substrate from the glass substrate side with its focal point set to the inside of the silicon substrate; and a second deteriorated layer forming step for forming a deteriorated layer along the streets in the inside of the glass substrate by applying a laser beam of a wavelength capable of passing through the glass substrate and forming a deteriorated layer in the inside of the glass substrate with its focal point set to the inside of the glass substrate.