A transformer element 1 is formed on a semiconductor substrate using first
and second wiring layers arranged parallel to each other in a vertical direction,
and includes a first inductor 2 and a second inductor 3. The first
and second inductors 2 and 3 are each provided using the first and
second wiring layers such that if projected into one of the first and second wiring
layers either along a vertical upward direction or a vertical downward direction,
outlines of a projection form a symmetrical shape with respect to a predetermined
reference plane, and portions corresponding to intersections between the outlines
of the projection on the wiring layer are formed so as to be out of contact with
each other.
