To provide a precision punching die capable of preventing any scrap floating irrespective of the punching shape or size, and a punching method thereof.

When forming a punching hole 27 of a die 29 using plate-like members 20a and 20b of high conductivity and a plate-like member 21a of low conductivity by the wire-EDM, the melting amount of the plate-like members 20a and 20b of high conductivity is increased because the current easily runs therein, while the melting amount of the plate-like member 21a of low conductivity is decreased because the current less easily runs therein. Therefore, unevenness (a projection part) 28 can be easily formed on an inner surface of the punching hole 27 of the die 29. Any scrap floating can be prevented irrespective of the punching shape or size by using the die 29 having this unevenness on the inner surface of the punching hole 27.