Protruding portions which are formed at the time of frequency coarse adjustment that is performed by irradiating a thick frequency adjustment metal film of a tuning fork-type vibrating reed with a beam in a wafer state, and which protrude in a fine split state from an end of the frequency adjustment metal film are crushed by application of pressure, thereby preventing the protruding portions from partially broken by impact, and suppressing frequency fluctuations.
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