An ion beam processing device has a sample holder for fixing a sample on
which a section has been formed by irradiation of a specified focused ion
beam from a surface side, and gas ion beam irradiation device for
irradiating a gas ion beam to a region of the sample fixing using the
holder member that contains the section to remove a damage layer on the
section. The gas ion beam from the gas ion beam irradiation device
irradiates the section from a rear surface side of the sample at a
specified incident angle.
