The invention is to provide an electronic component which can obtain the capacitance value of a capacitor element highly precisely. An electronic component has a lower conductor (first conductor) which is formed on a planarized layer of a substrate, a dielectric film which is formed on the lower conductor, and an upper conductor (second conductor) which is formed on the dielectric film and thinner than the lower conductor. A capacitor element (capacitative element) is configured of the lower conductor, the dielectric film and the upper conductor.