To reduce a failure rate at the time of dicing a wafer having a rib structure in which a metal electrode film is formed on the rear surface.

First, after a surface side element structure part of a semiconductor element is formed on the surface of a semiconductor wafer 100, a rib structure is formed by removing the rear surface of the semiconductor wafer 100 on which the surface side element structure part is formed to a prescribed depth with a prescribed width from an outer peripheral end remained. Next, a metal electrode film is formed on the rear surface of the semiconductor wafer 100 on which the rib structure is formed. Subsequently, by using a camera 205 provided on the surface side of the semiconductor wafer 100, the surface side element structure part of the semiconductor wafer 100 is observed, and a cutting position adjusting mark of the semiconductor wafer is formed on the rear surface of the semiconductor wafer 100 based on a forming position P of the surface side element structure part. Then, the semiconductor wafer 100 is cut in a shape of a chip by using the cutting position adjusting mark.