A skiving cutter includes a cutting edge portion in which a tooth trace extends in a direction inclined with respect to an axis of a base. The cutting edge portion is segmented into a plurality of segmented cutting edges by cutting edge grooves extending in a direction intersecting the tooth trace. A helix angle is different according to positions of the plurality of segmented cutting edges.

A skiving cutter includes a cutting edge portion in which a tooth trace extends in a direction inclined with respect to an axis of a base. The cutting edge portion is segmented into a plurality of segmented cutting edges by cutting edge grooves extending in a direction intersecting the tooth trace. One of the plurality of segmented cutting edges forms a reference cutting edge. Among the plurality of segmented cutting edges constituting the cutting edge portion, the reference cutting edge has the largest axis-cutting edge distance which is a distance from the axis to the outer circumferential cutting edge of the segmented 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 cutting edges increases. A helix angle is different according to positions of the plurality of segmented cutting edges.

A skiving cutter includes a cutting edge portion in which a tooth trace extends in a direction inclined with respect to an axis of a base. The cutting edge portion is segmented into a plurality of segmented cutting edges by cutting edge grooves extending in a direction intersecting the tooth trace. One of the plurality of segmented cutting edges forms a reference cutting edge. Among the plurality of segmented cutting edges constituting the cutting edge portion, the reference cutting edge has the largest axis-cutting edge distance which is a distance from the axis to the outer circumferential cutting edge of the segmented 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 cutting edges increases. A helix angle is different according to positions of the plurality of segmented cutting edges.