PURPOSE: To easily execute a dividing operation without causing a trouble in individual chips by a method wherein a groove is formed in advance in a part to be divided, an etching operation is executed, a cavity part is formed, the groove is made deep and a cutting operation is executed in a position of the deep groove.

CONSTITUTION: An upper-part layer 12 is patterned on a substrate 11; a diced groove 13 is formed in a part to be cut. When an etching operation is executed in this state, a cavity O is formed; a width of the groove 13 is widened and a shape 131 whose tip is sharp is formed. When a breaking operation is executed, the substrate 11 can be cut off from a bottom part of the deep groove 131 and individual chips 1 can be obtained. By this setup, the individual chips 1 can be divided with a weak force without producing a crack or the like in a bridge 12.