A coil layer, and a magnetic layer covering the coil layer via an insulating layer are provided. The magnetic layer comprises at least two magnetic films in lamination. There is adopted an inductive element including a combination of magnetic films in which, for any two magnetic films forming the magnetic layer, the value of product of multiplication of magnetic permeability and thickness of a magnetic film close to the coil layer is smaller than the value of product of multiplication of magnetic permeability and thickness of a magnetic film distant from the coil layer. This inductive element permits improvement of the superposed DC current characteristic and prevention of a decrease in inductance because magnetic fluxes generated from the coil layer are induced to a magnetic film distant from the coil layer.