A multilayer capacitor which can control ESR in a wide frequency band is provided. In a multilayer capacitor 1, inner electrodes 8a, 8b oppose each other as different polarities through a dielectric layer 7 in a capacitance unit 10, inner electrodes 8c to 8f oppose each other as different polarities through dielectric layers 7 in ESR control units 11A, 11B, and the inner electrodes 8a, 8b of the capacitance unit 10 connected to the outer electrodes 3, 4 and the inner electrodes 8c, 8f of the ESR control units 11A, 11B connected to the outer electrodes 3, 4 are kept from opposing each other as different polarities through the dielectric layer 7 at boundaries between the capacitance unit 10 and the ESR control units 11A, 11B.