It is an object of the present invention to manufacture a micromachine having a plurality of structural bodies with different functions and to shorten the time required for sacrifice layer etching in a process of manufacturing the micromachine. Another object of the present invention is to prevent a structural layer from being attached to a substrate after the sacrifice layer etching. In other words, an object of the present invention is to provide an inexpensive and high-value-added micromachine by improving throughput and yield. The sacrifice layer etching is conducted in multiple steps. In the multiple steps of the sacrifice layer etching, a part of the sacrifice layer that does not overlap with the structural layer is removed by the earlier sacrifice layer etching and a part of the sacrifice layer that is under the structural layer is removed by the later sacrifice layer etching.