Provided are a coil having excellent insulation properties, a rotating electrical machine equipped with the same, and a method for manufacturing the same. The coil (60) has a covered portion where a conductive body (602) is covered with an insulating film (612) and a stripped portion where the insulating film is stripped off, and the stripped portion is electrophoretically coated with a resin material (601). The coil (60) may have a configuration wherein segment conductors (28) each having a covered portion and stripped portion are included, connection parts are formed by the stripped portions of two different segment conductors (28) being connected at coil ends (62), and the thickness of the resin material (601) is no more than the thickness of the insulating film (612) at the boundary portion (630) between the covered portion and the stripped portion.