A gear cutting machine for gear cutting a workpiece (W) using a gear shaped cutter (17), by engaging and rotating the workpiece (W) that can rotate around a workpiece axis and a gear shaped cutter (17) that can rotate around a cutter axis, while cutting and feeding the gear shaped cutter (17), including:rough cutting at a cross axis angle to the cutter axis, then moving the cutter axis by moving a predetermined angle around the workpiece axis, and performing finish cutting such that the cutter axis has an angle with regard to the workpiece axis in a plane that includes the feeding axis direction and the cutting direction after moving.