SAW element has a substrate; an IDT having a first comb-shaped electrode and a second comb-shaped electrode located on an upper surface of the substrate; and a capacitance element located on the upper surface of the substrate. The capacitance element has a first counter electrode connected to the first comb-shaped electrode and a second counter electrode connected to the second comb-shaped electrode and facing the first counter electrode across a third gaps. The direction from the first counter electrode through the third gaps toward the second counter electrode is a reverse direction from the direction from the first comb-shaped electrode through the gaps toward the second comb-shaped electrode. If it is assumed that the gap and width of the gap are di and wi, and the gap and width of the third gap are Dj and Wj, the following formula holds: 0