Inductor component and manufacturing method thereof

An inductor component comprising:

• a base body including a first magnetic layer and a second magnetic layer laminated in order along a first direction;
• and
• an inductor wire disposed between the first magnetic layer and the second magnetic layer and on a plane orthogonal to the first direction,
• the second magnetic layer includes flat-shaped magnetic powder particles and resin containing the flat-shaped magnetic powder particles,
• the first magnetic layer is present in a reverse direction to a first direction of the inductor wire, the second magnetic layer is present in the first direction of the inductor wire and in a direction that is orthogonal to the first direction,
• when a main surface of the second magnetic layer is viewed from a direction which is orthogonal to the main surface of the second magnetic layer in the first direction, the second magnetic layer includes a dark region corresponding to the inductor wire and a bright region that is a region other than the dark region and whose brightness is higher than that of the dark region, and the main surface of the second magnetic layer is flat.