PURPOSE: To enable forming the title dielectric element according to a thin film thickness by forming SnO2 electrode thin films and TiO2 dielectric thin films through causing the films to make an epitaxial growth respectively by means of vapor deposition and by laminating these two sorts of films alternately.

CONSTITUTION: The title dielectric element has a fundamental structure, in which SnO2 electrode films 2 with the thickness of 10μm and less and TiO2 dielectric films 3 with the thickness of 10μm and less are laminated alternately in a plurality layers on a glass substrate 1. In this case, a part or the whole of plural layers of SnO2 films, as internal electrode layers for obtaining capacity, is composed of at least two groups connected with lead-out ends differing from each other. These SnO2 films belonging to the same group are respectively taken out to the same side end and connected with the terminal electrode 20 of Cu or Ni arranged or formed at the side end and having Ni metallic deposit 21 on the surface. Thus, a low-cost glass substrate 1 is used so that internal electrode thin films can be alternately laminated on the glass substrate according to a thin thickness while holding dielectric thin films between them.