An object of the present invention is to provide a material for forming a capacitor layer comprising a dielectric layer formed by any one of a sol-gel method, an MOCVD method, and a sputtering deposition method. The material can reduce a leakage current of a capacitor circuit. In order to achieve the object, a material for forming a capacitor layer comprising a dielectric layer between a first conductive layer to be used for forming a top electrode and a second conductive layer to be used for forming a bottom electrode, characterized in that the dielectric layer is a dielectric oxide film formed by any one of a sol-gel method, an MOCVD method, and a sputtering deposition method; and particles constituting the dielectric oxide film are impregnated with a resin component is employed. In addition, a manufacturing method characterized in that the dielectric oxide film is formed on the surface of a material to be the bottom electrode by any one of a sol-gel method, an MOCVD method, and a sputtering deposition method; a resin varnish is impregnated into a surface of the dielectric oxide film; the resin is dried and cured to form the dielectric layer; and then a top electrode constituting layer is provided on the dielectric layer is employed.