The present invention provides an etching solution for etching a piezoelectric film, a method for manufacturing a piezoelectric element and an etching method. The piezoelectric film has a thin film of a perovskite structure grown to be a columnar structure on a lower electrode formed on a substrate and having a pyrochlore layer at an interface thereof with the lower electrode, wherein the etching solution comprises at least: a hydrofluoric acid type chemical comprising at least any of buffered hydrofluoric acid (BHF), hydrogen fluoride (HF), and diluted hydrofluoric acid (DHF); and nitric acid, and has a concentration by weight of hydrochloric acid of less than 10% and a weight ratio of hydrochloric acid to nitric acid (hydrochloric acid/nitric acid) of 1/4 or less. The present invention also provides a method of manufacturing a piezoelectric element to carry out etching using the etching solution.