There are provided a piezoelectric vibrating piece, which has been more miniaturized and whose efficiency has been more increased, by easily and certainly electrode-dividing an exciting electrode, and a manufacturing method of the same. There is provided a manufacturing method of a piezoelectric vibrating piece, characterized by having an exposure process in which a mask having an opening part is disposed such that the opening part is located on at least either edge of a 1st edge, in two places, formed by a main face and a side face of a vibrating arm part or a 2nd edge, in two places, formed by the main face and a side face of a groove part, and a parallel light is slantingly irradiated through the opening part toward at least either of a bottom face or an outside of the groove part while following a face intersecting perpendicularly to a longitudinal direction of the vibrating arm part to thereby expose a photosensitive film.