PURPOSE: To prevent an erosion of an electrode metal by covering the side face of a collector electrode with a slot having the width longer than an etch cut to be etch-cut, in forming a semiconductor element having an inverse beveled construction by the etch-cutting.

CONSTITUTION: Electrodes 3, 4 and 2 for an emitter region E, base region B, and collector region C are formed in a semiconductor wafer 1. Subsequently, a wax 6 is coated onto the face wherein the electrode 3 and 4 are mounted to contact the face on a plan plate jig 7, and a slot 8 is formed by operating a dicing saw from the electrode 2 to the wafer interior 1. in this case, the width of the slot 8 is measured wider than the length obtained by an etch cut to leave an electrode 2a with a desirable width and becoms deeper than a thickness of the electrode 2a in the range that it will not reach a collector-base junction. Thereafter, the electrode 2a is covered with a wax 9 so that the etching width becomes narrower than the width of the slot 8 and is impregnated in the etching solution until it will be diveded into several pellets to establish a beveled construction.