A transformer and an amplifier exhibiting a small lowering in self resonance frequency and having a large mutual inductance. By forming a first flat coil 12A, 31C, 86A, 96A, 102A on the semiconductor substrate surface 11A with the pattern wiring of any conductor and forming a second flat coil 12A, 31A, 31B, 86B, 96B, 102A, 102B along the pattern wiring of the first flat coil 12A, 31C, 86A, 96A, 102A on the insulator layer surface 13A spaced by an insulator layer having a predetermined thickness with the pattern wiring of any conductor, a large mutual conductance can be obtained and further a power amplification based on the class-B push-pull operation can be carried out by forming an amplifier 45, 75, 81 with the aid of a 5-terminal first output transformer 30.