A magnetic field coupling element includes conductor patterns stacked with insulating layers interposed therebetween, and interlayer connection conductors that inter-connect the conductor patterns at predetermined positions. The conductor patterns include first, second, third, and fourth conductor patterns, and the interlayer connection conductors include first and second interlayer connection conductors. The first conductor pattern, the second conductor pattern, and the first interlayer connection conductor define a first coil, and the third conductor pattern, the fourth conductor pattern, and the second interlayer connection conductor define a second coil. The first coil and the second coil are disposed in a region of less than about ⅓ of a stacking height of a multi-layer body including the insulating layers.