To suppress increase of costs and increase of a machining hour in a method for finishing per one piece after scar-cut while preventing deterioration of a quality caused by meandering, sliding and the like.

A low edge belt is manufactured in such a way that a plurality of ring shaped belts 2 to be scar-cut are stretched between a main spindle roll 1 and a tension roll 5, and it is ground is a V-shape while traveling with circulation. After the ring shaped belt 2 is roughly ground in a nearly V-shaped on the main spindle roll 1 by a rough grinding wheel 3 having a V-shape in an outer peripheral part cross section, the ring shaped belt 2 which is roughly ground is finish-abraded by a finishing grinding wheel 4.