Abstract: Provided are an emblem for a vehicle with a built-in heater and a method for manufacturing the same in which it is possible to prevent breakage of a heater element and to reduce deterioration even in a configuration in which a heater layer is shaped (deformed) together with a decorative layer having a three-dimensional shape. The emblem, having electromagnetic wave permeability, for a vehicle with a built-in heater comprises: a decorative film; a circuit film on which a heater element is disposed; a first cushion layer disposed between the back surface of the decorative film and the front surface of the circuit film; a second cushion layer disposed on the back surface of the circuit film; a transparent front base material disposed on the front surface of the decorative film; and a rear base material disposed on the back surface of the circuit film.