To provide a tapping screw which can be screwed without needing any prepared hole in a wall surface or ceiling surface of a bathroom and without producing chips, and has corrosion resistance to a bathroom environment.

A tapping screw 1 is manufactured by the steps of: employing a martensitic stainless steel as a base metal 10; forming the base metal 10 into a predetermined shape of itself; quenching or nitriding the product so as to impart the surface hardness of at least Hv 500 to the product; further forming a plated layer 14 of a zinc-nickel alloy on the surface; and forming a chromate conversion coating film 15 on the surface of the plated layer 14 of the zinc-nickel alloy, and forming a silicone-epoxy resin layer 16 thereon, as needed.