An inductance element is not interfered by peripheral circuits when mounted on a wiring board by forming a closed magnetic path. The inductance element has a small reduction of an inductance value when a direct current is superimposed, and thus has excellent direct current superimposition characteristics. The temperature coefficient of the magnetic permeability of a ferrite sintered body which constitutes a magnetic core can be positive. The temperature coefficient of the magnetic permeability of a soft magnetic resin provided as an external covering to cover a coil and to fill a space between flange sections of the magnetic core is permitted to be −30 ppm/° C. or less.