To uniform the thickness of a flexible part of an MEMS sensor.

The MEMS sensor has a laminated structure in which a support part, a spindle part, and a flexible part for connecting the support part to the spindle part to be deformed in accordance with a movement of the spindle part, are formed. The laminated structure includes: a single crystal silicon layer 10 forming the flexible part and having a flat lower surface; and a CMP stopper layer 30 laminated on the single crystal silicon layer and different from the single crystal silicon layer. A lower surface of the stopper layer and a lower surface of the single crystal silicon layer are included in the same plane, or the lower surface of the stopper layer is protruded from the single crystal silicon layer.

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