Inductance element and inductance element fabrication method

A method for fabricating an inductance element, the method comprising:

• preparing a substrate including a main face with a first area and a second area surrounding the first area;
• forming a first soft magnetic body layer above the first area of the substrate;
• forming, after the first soft magnetic body layer has been formed, a conducting layer that includes a first portion positioned above the first area and a second portion positioned above the second area and that spans to the first area of the substrate and the second area of the substrate;
• forming an outer end electrode above the second portion of the conducting layer;
• and
• forming, after the conducting layer has been formed, a second soft magnetic body layer in the first area of the substrate,
• wherein the first soft magnetic body layer includes a first insulating resin body and a plurality of first magnetic bodies surrounded by the first insulating resin body, and
• wherein the second soft magnetic body layer includes a second insulating resin body and a plurality of second magnetic bodies surrounded by the second insulating resin body.