Each of first and second coil conductors has a spiral form and is disposed between first and second magnetic substrates. The first and second coil conductors include first parts arranged so as to extend along each other with a predetermined gap therebetween on a first insulating layer, and second parts intersecting each other three-dimensionally. The first and second coil conductors intersect each other in their middle part as seen from a direction orthogonal to the principal face of the first magnetic substrate (second magnetic substrate).