PURPOSE: To obtain an element which operates in distributed or concentrated constant manner by spirally a layer structure film in which two insulation films and two electrode foils are alternately laminated and integrally formed.

CONSTITUTION: Electrode foils 11, 13 and insulation films 12, 14 are alternately laminated to form a layer structure film 15. Then, the film 15 is superposed in a hollow spiral state and intergrally formed. Thus, coils are formed between terminals 11a and 11b provided at both ends of the foil 11 and between terminals 13a and 13b provided at both ends of the foil 13, and a distributed capacity is formed in a capacitor between the layers. Thus, a noise film to be operated in distributed or concentrated constant manner, or an element having a common mode choke or a normal mode choke function is obtained.