A gas flow measuring apparatus includes a detecting element including a heating resistor and a thermo-sensitive resistor disposed on a diaphragm and external terminals connected to the heating resistor and the thermo-sensitive resistor, and a flow rate detecting unit which controls heating temperature of the heating resistor and which detects a flow rate of gas according to a change in a resistance value of the heating resistor or the thermo-sensitive resistor. The detecting element includes a resistor area in which the heating resistor and the thermo-sensitive resistor are formed and a fixed section area in which the external terminals are formed. A stress mitigating unit is formed between the resistor area and the fixed section area.