Abstract: A transformer element 1 is formed on a semiconductor substrate using first and second wiring layers arranged parallel to each other in a vertical direction, and includes a first inductor 2 and a second inductor 3. The first and second inductors 2 and 3 are each provided using the first and second wiring layers such that if projected into one of the first and second wiring layers either along a vertical upward direction or a vertical downward direction, outlines of a projection form a symmetrical shape with respect to a predetermined reference plane, and portions corresponding to intersections between the outlines of the projection on the wiring layer are formed so as to be out of contact with each other.