A magnetic base body according to one embodiment includes: a plurality of soft magnetic metal particles; and a plurality of insulating films covering surfaces of the plurality of soft magnetic metal particles. The plurality of soft magnetic metal particles include a first soft magnetic metal particle, and the plurality of insulating films include a first insulating film covering a surface of the first soft magnetic metal particle. The first insulating film includes one or more first oxide regions, the one or more first oxide regions containing Fe and Cr and having a peak intensity at 730 cm−1 in a Raman spectrum obtained by Raman spectrometry.