An electromagnetic wave absorber (1) includes a dielectric layer (10), a resistive layer (20), and an electrically conductive layer (30). The resistive layer (20) is disposed on one principal surface of the dielectric layer (10). The electrically conductive layer (30) is disposed on the other principal surface of the dielectric layer (10) and has a sheet resistance lower than a sheet resistance of the resistive layer (20). The resistive layer (20) is a layer that includes tin oxide or titanium oxide as a main component or a layer that is made of indium tin oxide including 40 weight % or more of tin oxide.