A semiconductor element includes a first coil substantially located at a first plane; a second coil substantially located at the first plane; a connecting section that connects the first coil and the second coil; a third coil substantially located at a second plane different from the first plane; and a fourth coil substantially located at the second plane. The third coil and the first coil are connected through a through structure, and the fourth coil and the second coil are connected through a through structure. The third coil and the fourth are not directly connected.