To provide a manufacturing method of an optical element, efficiently machining a plurality of machined surfaces disposed radially and forming a step without sagging in a boundary part between two adjacent machined surfaces and an optical element.

A machined surface 21 for forming an element surface is formed by relatively moving a milling cutter 10 and a base material 20 while the milling cutter 10 is rotated around the axis of a rotating shaft 11. In the boundary part 22 of the machined surfaces 21, out of the two machined surfaces 21 adjacent to each other with the rotating shaft 11 pointing in the orthogonal direction to the boundary part 22, the lower machined surface 21 is cut. The relative position of the milling cutter 10 and the base material 20 is controlled under the condition expressed by the circular cylindrical coordinate system (Rw, θw, Yw).