MAGNETIC ELEMENT, METHOD FOR MANUFACTURING THE SAME AND SUBSTRATE

The present invention provides a magnetic element, a method for manufacturing the same and a substrate. The magnetic element includes: a first wiring region including a first conductive layer and a second conductive layer which are arranged along a first direction; a second wiring region including a third conductive layer and a fourth conductive layer which are arranged along a second direction perpendicular to the first direction and are disposed in opposite sides of the second wiring region, respectively; an accommodating space disposed between the third conductive layer and the fourth conductive layer, wherein the second conductive layer is disposed on one side of the first conductive layer away from the accommodating space; and a magnetic column disposed within the accommodating space, wherein the third conductive layer includes a first wiring region directly connected to the first conductive layer, to form a part of windings of the magnetic element.