Provided is a method for manufacturing a beverage or other liquid containing bubbles using a system for manufacturing a liquid containing bubbles, which is provided with a bubble generating unit that generates microbubbles in a liquid and a bubble crushing unit that is connected to the bubble generating unit and crushes the microbubbles in the liquid containing bubbles supplied by the bubble generating unit by passing the liquid containing bubbles therethrough and irradiating the liquid containing bubbles passing through with ultrasound, and which is connected to the bubble crushing unit and retains the liquid containing bubbles supplied by the bubble crushing unit, wherein the method includes a bubble generation step wherein the bubble generating unit generates microbubbles in a liquid, a bubble crushing step wherein the bubble crushing unit forms an ultrasonic crushing location and crushes the microbubbles in the liquid, thereby generating ultrafine bubbles, and a retention step wherein a retention unit retains the liquid containing bubbles that includes the ultrafine bubbles. Thus, it is possible to manufacture a beverage or the like containing ultrafine bubbles.本發明提供之飲料等含氣泡液體的製造方法,係使用具備氣泡生成部、氣泡破碎部以及存積部之含氣泡液體製造系統進行,並且包括:所述氣泡生成部在液體中生成微細氣泡之氣泡生成步驟,所述氣泡破碎部形成超音波破碎場、將所述液體中的所述微細氣泡破碎並生成超微細氣泡之氣泡破碎步驟,以及所述存積部存積含有超微細氣泡的所述含氣泡液體之存積步驟,其中,所述氣泡生成部在液體中生成微細氣泡,所述氣泡破碎部與所述氣泡生成部連接,使從所述氣泡生成部供給的含氣泡液體通過,對通過的含氣泡液體照射超音波並將含氣泡液體的微細氣泡破碎,所述存積部與所述氣泡破碎部連接,並將從所述氣泡破碎部供給的含氣泡液體進行存積;藉此,能夠製造含有超微細氣泡的飲料等。