An object to be processed can be cut highly accurately along a line to cut.An object to be processed 1 is irradiated with laser light while locating a converging point within a silicon wafer 11, and the converging point is relatively moved along a line to cut 5, so as to form modified regions M1, M2 positioned within the object 1 along the line to cut 5, and then a modified region M3 positioned between the modified regions M1, M2 within the object 1.