To provide a manufacturing method of a field emission element with a structure that an emitter electrode face and a gate electrode face can be arranged as near as possible.

A gate film 11a of a conductive material is formed on a substrate 10a, a resist with a hole of the prescribed shape is formed on the gate film 11a, and the resist is allowed to re-flow to form the inside of the hole into a tapered shape. The gate film 11a and the substrate 10a are anisotropically etched with the tapered resist used as a mask, a tapered hole is formed on the gate film 11a, and a tapered hole is formed to the middle of the substrate 10a. The residual resist is removed, a first sacrificial film is formed on the hole formed on the gate film 11a and the substrate 10a, and an emitter film 15 of a conductive material is formed on the first sacrificial film 15. When an unnecessary portion is removed, the emitter film 15 and the gate film 11a are exposed, and a field emission element is obtained.