Provided are a method for manufacturing a heating element, which includes: determining a form of a pattern in which a line width is 100 micrometers or less and an opening ratio is in the range of 70% to 99%; printing a paste that includes the conductive heating material according to the determined pattern on at least one side of a resin film; forming a conductive heating pattern by sintering the printed paste that includes the conductive heating material; forming bus bars on both sides of the conductive heating pattern; attaching a transparent substance to at least one side of the resin film that has the conductive heating pattern; and providing a power portion that is connected to the bus bar, and a heating element that is manufactured by using the method.