An inductor element having good characteristics is formed on a substrate. An inductor element 100 includes two spiral conductors 120, 122 formed on the surface of a semiconductor substrate 110. The upper conductor 120 and the lower conductor 122 have substantially the same shape, and the conductor 120 is used as an inductor conductor, while the conductor 122 is used as a floating conductor. The outer and inner ends of the conductor 120 are connected with lead wires 130, 132, respectively, and the lead wire 132 connected with the inner ene extends outside between the lower conductor 122 and the semiconductor substrate 110.