To reduce manufacturing costs and to enable high precise working even for part providing with the fine structure of the tooth in a gear or the like by using progressive working with a press.

With respect to these pressed part, the difference in level having the different level surface 31a is formed between the part 31 to be formed and the peripheral part 32 by applying pressing to a metal tape 30 in a first pressing process (b), and further the part 31' to be formed having a new different level surface 31a' is formed by shaving off the outer edge part of the part 31 to be formed in a second pressing process (c). Finally the part 31" to be formed is blanked while shaving off the outer peripheral part of the part 31' to be formed (d).