A common mode choke coil includes two extraction conductors formed on a resin insulating layer, and a concave portion is formed in the resin insulating layer in an area between a first portion covered with one of the extraction conductors and a second portion covered with the other extraction conductor. An upper resin insulating layer is embedded inside the concave portion. Accordingly, because the resin insulating layer is not flat in the portion where the extraction conductors are formed, a distance between the extraction conductors along the surface of the resin insulating layer increases. Therefore, a current path generated due to ion migration along the surface of the insulating layer is hardly formed, thereby enabling to obtain high withstand voltage, even if the distance between the extraction conductors is short.