Advanced kirigami/origami provides an automated technique for modulating the mechanical, electrical, magnetic and optical properties of existing materials, with remarkable flexibility, diversity, functionality, generality, and reconfigurability. In this paper, we review the latest progress in kirigami/origami on the microscale/nanoscale as a new platform for advanced 3D microfabrication/nanofabrication. Various stimuli of kirigami/origami, including capillary forces, residual stress, mechanical stress, responsive forces, and focussed-ion-beam irradiation-induced stress, are introduced in the microscale/nanoscale region. These stimuli enable direct 2D-to-3D transformations through folding, bending, and twisting of microstructures/nanostructures, with which the occupied spatial volume can vary by several orders of magnitude compared to the 2D precursors. As an instant and direct method, ion-beam irradiation-based tree-type and close-loop nano-kirigami is highlighted in particular. The progress in microscale/nanoscale kirigami/ origami for reshaping the emerging 2D materials, as well as the potential for biological, optical and reconfigurable applications, is briefly discussed. With the unprecedented physical characteristics and applicable functionalities generated by kirigami/origami, a wide range of applications in the fields of optics, physics, biology, chemistry and engineering can be envisioned.