To provide a nonreversible circuit element provided with a matching capacitor that eliminates deficiencies such as electrode burns and cracks caused by an Ag thick film electrode and has an excellent characteristics, and to pro vide communication equipment.

In this nonreversible circuit element, the matching capacitor is arranged between an input-output import and a ground. In the capacitor, a first buffer layer 31, a second buffer layer 32 and a main electrode layer 33 are formed on both principal planes of a dielectric board 30 in order from a lower layer by a dry film layer formation method such as sputtering. As materials, for instance, a Ni-Cr alloy is used for the first buffer layer 31, a Ni-Cu alloy is used for the second buffer layer 32, and Ag is used for the main electrode layer.