Provided are a heating element, which includes: a transparent substance; a conductive heating line that is provided on at least one side of the transparent substance; bus bars that is electrically connected to the conductive heating line; and a power portion that is connected to the bus bars, wherein 30% or more of the entire area of the transparent substance has a conductive heating line pattern in which, when the straight line that intersects the conductive heating line is drawn, a ratio (distance distribution ratio) of standard deviation in respects to an average value of distances between adjacent intersection points of the straight line and the conductive heating line is 2% or more, and a method for manufacturing the same.