Skiving cutter

A skiving cutter comprising:

• a base having a circular cross-sectional shape perpendicular to an axis;
• and
• a plurality of cutting edge portions protruding from an outer circumferential surface of the base, formed at intervals in a circumferential direction with respect to the axis, and having a tooth trace extending in a direction inclined with respect to the axis, wherein
• each of the cutting edge portions is segmented into a plurality of segmented cutting edges by cutting edge grooves extending in a direction intersecting the tooth trace,
• each of the segmented cutting edges includes an outer circumferential cutting edge which is an edge farthest away from the base among portions forming the segmented cutting edge,
• one of the plurality of segmented cutting edges constituting the cutting edge portion forms a reference cutting edge, and the reference cutting edge has the largest axis-cutting edge distance which is a distance from the axis to the outer circumferential cutting edge and the remaining one or more segmented cutting edges have gradually smaller axis-cutting edge distances as a distance from the reference cutting edge to each of the remaining segmented cutting edges increases, and
• a helix angle which is an angle of the tooth trace with respect to the axis is different according to a position in the axial direction of the plurality of segmented cutting edges constituting the cutting edge portion.