In an inductance component including coil and multi-layered magnetic body layer formed from first metal layer, first metal magnetic body layer, middle layer including copper oxide and second metal magnetic body layer, which are piled at least on one surface of base material, first and second metal magnetic body layers and include at least one of Fe, Ni and Co and middle layer is formed from a material having specific resistance larger than that of first and second metal magnetic body layers and. In accordance with such a structure, provided can be a small-sized flat inductance component superior in mass-production and used in a high frequency band.