A method for manufacturing a semiconductor device having a movable unit includes a step of forming an SOI substrate that includes a semiconductor substrate, an insulating layer, and a semiconductor layer such that the insulating layer is located between the semiconductor layer and the semiconductor substrate. The method further includes a step of dry etching the semiconductor layer to form a trench with a charge prevented from building up on a surface of the insulating layer that is exposed at a bottom of the trench during the dry etching. The method further includes a step of dry etching a sidewall defining the trench at a portion adjacent to the bottom of the trench to form the movable unit. The later dry etching is performed with a charge building up on the surface of the insulating layer such that etching ions strike to etch the portion of the sidewall.