The element body part 10 is formed by an insulative material whose primary component is glass, for example. It should be noted that the element body part 10 may be formed by a magnetic material using ferrites, dielectric ceramics or soft magnetic alloy grains, or a resin into which magnetic powder has been mixed. The element body part 10 may also be formed by an insulative material primarily constituted by a resin that hardens due to heat, light, chemical reaction, etc. Examples of such resin include polyimides, epoxy resins, and liquid crystal polymers. Also, the element body part 10 may contain aluminum oxide or other metal oxide and/or silicone oxide (SiO2), as a filler.

The internal conductor 30 is provided inside the element body part 10. The internal conductor 30 has multiple first conductors 32 and multiple second conductors 34, where these multiple first conductors 32 and multiple second conductors 34 are connected together to form a coil conductor 36. To be specific, the coil conductor 36 is constituted as a spiral shape that includes the multiple first conductors 32 and multiple second conductors 34, and it also has specified winding units and a coil axis that crosses roughly at right angles with the faces specified by the winding units. The coil conductor 36 is a functional part that demonstrates the electrical performance of the internal conductor 30.