There is disclosed a heating element 10 comprising: a single-piece heat-resistant base member 1 with a plate portion 1a in which a heater pattern 3a is formed, a rod portion 1b extending from one surface of the plate portion 1a and in which a current-carrying part 3b is formed, and an end portion 1c at an end of the rod portion 1b on the opposite side of the plate portion la and in which a power-supply terminal 3c is formed; a dielectric layer 2 with insulating property on the surface of the heat-resistant base member 1; a conductive layer 3 with conductive property on the dielectric layer 2, in which the conductive layer 3 is formed as the heater pattern 3a in the plate portion 1a, as the current-carrying part 3b in the rod portion 1b, and as the power-supply terminal 3c in the end portion 1c; and a protection layer 4 with insulating property which covers the surface of the heater pattern 3a and the current-carrying part 3b, in which the dielectric layer 2, the conductive layer 3 and the protection layer 4 are formed to unite with the heat-resistant base member 1. There can be provided a heating element resistant to corrosion of a power-supply terminal, with a long-life protection layer, with high durability, compact in size, and capable of being produced at a low cost.