An MEMS element (A1) includes a substrate (1), and a first electrode (2) formed on the substrate (1). The MEMS element (A1) further includes a second electrode (3) including a movable portion (31) spaced from the first electrode (2) and facing the first electrode. The movable portion (31) is formed with a plurality of through-holes (31a). Each of the through-holes (31a) may have a rectangular cross section.