To provide a substrate with elements that has a through electrode including a fine insulation film having high aspect and excellent insulation characteristics without causing migration problems, an infrared sensor, and a through electrode formation method.

Via holes are preformed on a base substrate before forming an element circuit. Thermal oxidation is conducted to form an insulation film on an element circuit formation surface of the base substrate and inner surfaces of the via holes. After the thermal oxidation process, the element circuit having a conductor part is formed in a via hole formation part, and then conductors are embedded in the via holes to be formed after the element circuit formation process.