To provide a chip formation method capable of dividing a workpiece into individual chips while forming the chips each at least partially having an inclined surface on its outer peripheral side surface.

A chip formation method for dividing a workpiece to form a plurality of chips each at least partially having an inclined surface on its outer peripheral side surface, includes: an inclined surface setting step of setting a plurality of inclined surfaces corresponding to the inclined surfaces of the chips in the workpiece; a modified layer forming step of forming a plurality of modified layers spaced from each other along the inclined surfaces by relatively moving the workpiece and a laser beam while irradiating the workpiece with the laser beam in a state in which a condensing point of the laser beam having a wavelength having transparency with respect to the workpiece is positioned in the inside of the workpiece; and a dividing step of, after execution of the modified layer forming step, dividing the workpiece along the inclined surfaces by applying external force to the workpiece and using the modified layer as a starting point, to form the plurality of chips.