PURPOSE: To mass-produce an LC composite element with excellent efficiency by a method wherein a leader tape is connected and bonded to an electrode foil, an electrode-foil tape is formed, it is cut in a prescribed position, its start end is aligned with an insulating film and both are wound.

CONSTITUTION: Materials are taken out from reels 22 and are guided to a guide 26 via feed rollers 24. Start ends of an electrode-foil tape 19, a film 20 and foils 11, 13, 12 of electrode-foil tapes 21 are detected by using a sensor 25. Mutual positions at individual layers are adjusted by using the rollers 24 so as to obtain a prescribed relationship. The individual layers are cut simultaneously by using a cutter which is built in the guide 26; and winding start ends are formed. A winding core 23 is driven; the materials whose winding start ends have been aligned are wound; and the rollers 24 are kept at a definite speed. A tab lead 11a and the like are bonded in advance to prescribed positions and are protected by an insulating sheet. When the materials are wound for the portion of one element, the individual layers are cut simultaneously by using the cutter in the guide 26 and winding finish ends are formed. By this constitution, the operating property of a winding operation is made good, a quality is enhanced, and an LC composite element can be mass-produced at excellent efficiency.