Vibrating element including quartz crystal substrate and excitation electrodes, and oscillator including vibrating element

A vibrating element comprising:

• a quartz crystal substrate having a first vibrating portion, a second vibrating portion disposed on one side of the first vibrating portion in a first direction, and a third vibrating portion disposed on one side of the first vibrating portion in the first direction and aligned with the second vibrating portion along a second direction orthogonal to the first direction;
• a pair of first excitation electrodes formed on both main surfaces of the quartz crystal substrate in the first vibrating portion;
• a pair of second excitation electrodes formed to sandwich the second vibrating portion in a thickness direction of the quartz crystal substrate in the second vibrating portion;
• and
• a pair of third excitation electrodes formed to sandwich the third vibrating portion in the thickness direction of the quartz crystal substrate in the third vibrating portion, wherein
• at least one second excitation electrode of the pair of second excitation electrodes is formed into a first inclined surface inclined with respect to both the main surfaces,
• at least one third excitation electrode of the pair of third excitation electrodes is formed into a second inclined surface inclined with respect to both the main surfaces, and
• the second inclined surface is inclined with respect to the first inclined surface.