A magnetic element having an excellent direct-current saturation characteristic by effectively utilizing a size of a core is provided. The magnetic element has cores 11, 7, 8 and 17 formed of a magnetic material, buried conductor parts 21, 31 and 41 in the magnetic material, and a plurality of branch conductor parts 22, 23, 34, 35, 36, 37, 42 and 43 branching from the buried conductor parts 21, 31 and 41 to be a plurality of parts and separately turning around the magnetic material.