To provide a method for manufacturing high quality veneers in a high yield and at a low cost from a taper-off-shaped timber.

On the occasion of manufacturing veneers using the taper-off-shaped timber, a truncated-cone-shaped raw wood for cutting of a tree trunk, which is prepared from a cut down tree by removing branches, bark and the like, having a small diameter part as an upper face and a large diameter part as a lower face, is made. The veneers are cut out as a fixed thickness from the surface of the circumference of the truncated-cone-shaped raw wood by a veneer lathe so as to set a cutting edge line parallel to the lateral projection plane of the raw wood, thus manufacturing the veneers of high qualities with respect to such as elastic modulus, bend strength and the like in a high yield and at a low cost.