To provide a thin-film type device capable of increasing an area of a floating area without causing adhesion between the floating area and a substrate, and provide a manufacturing method therefor.

This manufacturing method is as follows. First, a bottom layer is formed on the upper surface of a substrate, a first etching window is opened in the bottom layer, and a sacrifice layer is formed to fill the first etching window. Next, a structure layer is formed to cover the surface of the sacrifice layer, and second etching windows are opened in the structure layer. Last, the sacrifice layer and the substrate are etched through the second etching windows to communicate the second etching windows with the first etching window and to form one pit deeply penetrating the substrate. Thereby, one floating area is formed in the structural layer above the pit to separate the floating area from the substrate.