PURPOSE: To reduce the friction heat at the time of cutting, and eliminate insulation defect and dielectric strength defect, and the like by flowing and scattering cut powder, in paticular, metal powder, by using the energy of a liquid flow in order to cut and divide a matrix condenser element.

CONSTITUTION: In a host condenser element 11, metallikon 13 is formed on both sides of a pressed laminated film 12 by applying zinc or solder. This host condenser element 11 is cut into pieces of adequate size, by a high pressure wafer flow gushed from the nozzle 14 of a jet water flow equipment. Thus a plurality of unit condenser element 15 are formed. In this process, contraction and scorch of the laminated film 12 can be prevented, and cut powder (metal powder) generated by cutting is made to flow away by the water flow. Thereby, a condenser of high dielectric strength is obtained wherein short-circuit and insulation defect between the laminated films due to cut powder do not generate.