The vertical Hall element includes: a second conductivity type semiconductor layer; electrodes aligned along a straight line in a surface of the semiconductor layer, and each include a second conductivity type impurity region that is higher in concentration than semiconductor layer; and first conductivity type electrode isolation diffusion layers isolating the electrodes from one another, each of the electrode isolation diffusion layers being provided between each pair of the electrodes in the surface of the semiconductor layer, the electrodes including an electrode that functions as a drive current supply electrode and an electrode that functions as a Hall voltage output electrode, the drive current supply electrode and the Hall voltage output electrode being arranged alternately, the Hall voltage output electrode having a first depth, the drive current supply electrode having a second depth that is larger than the first depth and a depth of the electrode isolation diffusion layers.