One object is to lessen the difference between the direction of the magnetic flux and the easy direction of magnetization in a coil element and improve the effective permeability of the coil element. A coil element according to one element of the present invention includes: a coil conductor wound around a coil axis; at least one isotropic magnetic material layer provided on at least one of an upper surface and a lower surface of the coil conductor, the at least one isotropic magnetic material layer being made of an isotropic magnetic material; and at least one anisotropic magnetic material layer provided on an opposite surface of the at least one isotropic magnetic material layer to the coil conductor, the at least one anisotropic magnetic material layer being made of an anisotropic magnetic material having an easy direction of magnetization oriented perpendicular to the coil axis.