以下，一面參考圖式，一面對本發明之實施形態進行說明。 圖1係表示作為本發明之一實施形態之電子零件的線圈零件(積層電感器)之全體立體圖。圖2係圖1中之A-A線剖視圖。 [線圈零件之全體構成] 本實施形態之線圈零件10如圖1所示般，具有零件本體11及一對外部電極14、15。零件本體11形成為於X軸方向具有寬度W、於Y軸方向具有長度L、且於Z軸方向具有高度H之長方體形狀。一對外部電極14、15設置於零件本體11之於長邊方向(Y軸方向)上對向之2個端面。 零件本體11之各部之尺寸並無特別限定，於本實施形態中，設為長度L為1.6～2 mm，寬度W為0.8～1.2 mm，高度H為0.4～0.6 mm。 零件本體11如圖2所示般，具有長方體形狀之磁性體部12、及由磁性體部12所覆蓋之螺旋狀之線圈部13(內部導體)。 圖3係零件本體11之分解立體圖。圖4係圖1中之B-B線剖視圖。 磁性體部12如圖3所示般，具有複數個磁性體層MLU、ML1～ML7及MLD於高度方向(Z軸方向)積層而一體化之構造。磁性體層MLU及MLD構成磁性體部12之上下之覆蓋層(第3磁性層)。磁性體層ML1～ML7構成包含線圈部13之導體層，如圖4所示般，分別具有第1磁性層121、第2磁性層122、及導體圖案C11～C17。 第1磁性層121係作為介置於鄰接之上下之導體圖案C11～C17之間的導體間層構成。第1磁性層121使用軟磁性合金粒子。作為軟磁性合金粒子，於本實施形態中，例如使用FeSiCr系合金磁性粒子。軟磁性合金粒子之組成，典型而言Cr為1～5 wt%，Si為2～10 wt%，除雜質以外設剩餘部分為Fe，整體上為100 wt%。 視為軟磁性合金粒子之體積基準之粒徑的情形時之平均粒徑(中值直徑)，可根據作為目標之磁特性(相對磁導率、電感、飽和磁化等)、第1磁性層121之厚度等而適當地設定。作為一例，於第1磁性層121之厚度為4 μm以上且20 μm以下之情形時，構成第1磁性層121之軟磁性合金粒子之平均粒徑於上述厚度尺寸下設為於厚度方向(Z軸方向)排列4個以上合金粒子之大小，例如設為1 μm以上且5 μm以下。 作為軟磁性合金粒子，除FeSiCr以外，亦可使用FeZrCr、FeSiAl、FeSiTi、FeZrAl、FeZrTi等。即，軟磁性合金粒子只要以Fe作為主成分，且包含Si、Zr及Ti之任一者以上之元素(以下，亦稱為元素L)、及除Si、Zr及Ti以外之較Fe更容易氧化之例如Cr、Al等1種以上之元素(以下，亦稱為元素M)即可。藉由使用此種磁性材料，於軟磁性合金粒子之表面穩定地形成下述之氧化膜，尤其是即便於以低溫度進行熱處理之情形時，亦能夠提高絕緣性。 再者，於FeSiCr系合金中，除Si及Cr以外之剩餘部分，除不可避免之雜質以外較佳為Fe。作為除Fe、Si及Cr以外亦可包含之金屬，可列舉Al、Mg(鎂)、Ca(鈣)、Ti、Mn(錳)、Co(鈷)、Ni(鎳)、Cu(銅)等，作為非金屬，可列舉P(磷)、S(硫)、C(碳)等。 導體圖案C11～C17配置於第1磁性層121之上。導體圖案C11～C17如圖2所示般，構成繞Z軸周圍捲繞之線圈之一部分，且經由通孔V1～V6於Z軸方向分別電性連接，藉此形成線圈部13。磁性體層ML1之導體圖案C11具有與一外部電極14電性連接之引出端部13e1，且磁性體層ML7之導體圖案C17具有與另一外部電極15電性連接之引出端部13e2。 第2磁性層122係由與第1磁性層121同種之軟磁性合金粒子(於本例中為FeCrSi合金粒子)構成。第2磁性層122隔著第1磁性層121而於Z軸方向上對向，分別配置於第1磁性層121上之導體圖案C11～C17之周圍(外周區域及內周區域)。各磁性體層ML1～ML7中之第2磁性層122之沿Z軸方向之厚度，典型而言與導體圖案C11～C17之厚度相同，但該等之厚度亦可存在差異。 於本實施形態中，第2磁性層122係由較第1磁性層121更高電阻之磁性材料構成。藉此，可穩定地確保導體圖案C11～C17與外部電極14、15之間之所需之電性絕緣特性。再者，關於構成第1磁性層121之磁性材料與構成第2磁性層122之磁性材料的不同之處將於下文進行敍述。 第3磁性層123係由與第1磁性層121同種之軟磁性合金粒子(於本例中為FeCrSi合金粒子)構成。第3磁性層123分別相當於上層之磁性體層MLU及下層之磁性體層MLD，隔著磁性體層ML1～ML7之第1磁性層121、第2磁性層122及導體圖案C11～C17(線圈部13)而於Z軸方向上對向配置。磁性體層MLU、MLD分別由複數個第3磁性層123之積層體構成，且該等積層數並無特別限定。又，磁性體層ML7之第1磁性層121亦可由位於磁性體層MLD之最上層之第3磁性層123構成。又，磁性體層MLU之最下層亦可由第1磁性層121構成。 繼而，線圈部13係由導電性材料構成，且具有與外部電極14電性連接之引出端部13e1、及與外部電極15電性連接之引出端部13e2。線圈部13係由導電膏之焙燒體構成，於本實施形態中，係由銀(Ag)膏之焙燒體構成。 線圈部13於磁性體部12之內部繞高度方向(Z軸方向)螺旋狀地捲繞。線圈部13如圖3所示般，具有分別於磁性體層ML1～ML7上形成為特定形狀之7個導體圖案C11～C17、及於Z軸方向上連接導體圖案C11～C17之總計6個通孔V1～V6，且係藉由將該等螺旋狀地一體化而構成。再者，導體圖案C12～C16相當於線圈部13之環繞部，導體圖案C11、C17相當於線圈部13之引出部。圖示之線圈部13之圈數為約5.5，但當然並不限定於此。 如圖3所示般，自Z軸方向進行觀察時，線圈部13形成為以磁性體部12之長邊方向作為長軸之橢圓形形狀。藉此，可使流經線圈部13之電流之路徑為最短，故能夠實現直流電阻之低電阻化。此處，所謂橢圓形形狀典型而言係指橢圓或長圓(使用直線將2個半圓相連而成之形狀)、圓角長方形形狀等。再者，不限定於此，線圈部13亦可為自Z軸方向觀察時之形狀為大致矩形形狀者。 [磁性體部之詳細內容] 其次，對磁性體部12之詳細內容進行說明。 於構成第1～第3磁性層121～123之軟磁性合金粒子(FeCrSi合金粒子)之表面，存在有該FeCrSi合金粒子之氧化物作為絕緣膜。各磁性層121～123內之FeCrSi合金粒子經由上述氧化物而相互結合，線圈部13附近之FeCrSi合金粒子經由上述氧化物而與線圈部13密接。上述氧化物典型而言，包含屬於磁性體之Fe3
O4
、及屬於非磁性體之Fe2
O3
、Cr2
O3
、SiO2
之至少一者。 (第1磁性層) 圖5係形成於構成第1磁性層121之軟磁性合金粒子P1之表面的第1氧化物F1之概略剖視圖，圖6係說明該第1氧化物F1之積層構造之模式圖。 第1磁性層121全體上係由原本獨立之多個軟磁性合金粒子P1彼此結合而成之集合體，或包含多個軟磁性合金粒子P1之壓粉體構成。於圖5中，將3個軟磁性合金粒子P1之界面附近放大描寫。 於至少一部分軟磁性合金粒子P1，在其周圍之至少一部分、較佳為幾乎遍及全體形成有第1氧化物F1，藉由該第1氧化物F1，可確保第1磁性層121之絕緣性。鄰接之軟磁性合金粒子P1彼此主要經由位於各軟磁性合金粒子P1之周圍的第1氧化物F1結合，結果，構成具有固定形狀之磁性體。鄰接之軟磁性合金粒子P1亦可局部地於金屬部分彼此結合。再者，無論於經由第1氧化物F1而結合之情形及於金屬部分彼此結合之情形之任一者，均較佳為實質上不包含含有有機樹脂之基質。 各個軟磁性合金粒子P1至少為至少包含鐵(Fe)及較鐵更容易氧化之2種元素(元素L及M)之合金。元素L與元素M不同，且均為金屬元素或Si。於元素L及M為金屬元素之情形時，典型而言，可列舉Cr(鉻)、Al(鋁)、Zr(鋯)、Ti(鈦)等，較佳為Cr或Al，進而較佳為包含Si或Zr。 於磁性體(第1磁性層121)全體中，Fe之含有率較佳為92.5～96 wt%。於上述範圍之情形時，可確保較高之體積電阻率。於磁性體全體中，元素L之含有率較佳為2.5～6 wt%。於磁性體全體中，元素M之含有率較佳為1.5～4.5 wt%。作為除Fe及元素L及M以外亦可包含之元素，可列舉Mn(錳)、Co(鈷)、Ni(鎳)、Cu(銅)、P(磷)、S(硫)、C(碳)等。關於磁性體全體之組成，例如可藉由對磁性體之剖面進行電漿發光分析而算出。 第1氧化物F1典型而言係由3層構造之氧化膜構成，即，自距磁性合金粒子P1較近之層(即內側)依序包含第1氧化膜F11，第2氧化膜F12及第3氧化膜F13。 第1氧化膜F11係較元素M包含更多元素L之氧化物。另一方面，第2氧化膜F12係較元素L包含更多元素M之氧化物。於本實施形態中，元素L為Si，第1氧化膜F11為SiO2
。另一方面，元素M為Cr，第2氧化膜F12為Cr2
O3
。第3氧化膜F13係較元素L及M包含更多Fe之氧化物(Fex
Oy
)。Fe之氧化物典型而言為屬於磁性體之Fe3
O4
、或屬於非磁性體之Fe2
O3
。 第1氧化膜F11所包含之元素L及第2氧化膜F12所包含之元素M均相當於作為軟磁性合金粒子P1之組成成分之Si及Cr擴散、析出而得者。第3氧化膜F13所包含之Fe亦同樣地，相當於作為軟磁性合金粒子P1之組成成分之Fe擴散、析出而得者。 第1磁性層121如圖5所示般，具有將軟磁性合金粒子P1彼此結合之結合部V1。結合部V1係由第3氧化膜F13之一部分構成，將複數個軟磁性合金粒子P1相互結合。藉由結合部V1之存在，可實現機械強度及絕緣性之提高。 第1磁性層121較佳為遍及其全體，鄰接之軟磁性合金粒子P1經由結合部V1而結合，但亦可部分性地存在不經由第1氧化物F1而使軟磁性合金粒子P1彼此結合之區域。進而，第1磁性層121亦可部分性地包含結合部V1及除結合部V1以外之結合部(軟磁性合金粒子P1彼此之結合部)均不存在，而僅為物理性接觸或接近之形態。進而，第1磁性層121亦可部分性地具有空隙。 第1氧化物F1亦可於形成磁性體(第1磁性層121)之前之原料粒子之階段形成，亦可於原料粒子之階段不存在或極少存在第1氧化物F1，於成形過程中產生第1氧化物F1。於對成形前之軟磁性合金粒子P1實施熱處理而獲得磁性體時，較佳為軟磁性合金粒子P1之表面部分氧化而產生第1氧化物F1，且經由該產生之第1氧化物F1使複數個軟磁性合金粒子P1結合。 尤其是，由於第1氧化膜F11以覆蓋軟磁性合金粒子P1之表面全體之方式形成，故於磁性體全體，較佳為元素L之含有率高於元素M。由於存在第1氧化膜F11，故可獲得穩定之絕緣性。又，藉由使元素M之含有率為1.5～4.5 wt%，可推定能夠抑制過度氧化，並且能夠使第1及第2氧化膜之厚度變薄。 (第2磁性層) 另一方面，圖7係形成於構成第2磁性層122之軟磁性合金粒子P2之表面的第2氧化物F2之概略剖視圖，圖8係說明該第2氧化物F2之積層構造之模式圖。 第2磁性層122亦同樣地，由多個軟磁性合金粒子P2彼此結合而成之集合體、或包含多個軟磁性合金粒子P2之壓粉體構成。於圖7中，將3個軟磁性合金粒子P2之界面附近放大描寫。 於至少一部分軟磁性合金粒子P2，在其周圍之至少一部分，較佳為幾乎遍及全體形成有第2氧化物F2，藉由該第2氧化物F2可確保第2磁性層122之絕緣性。鄰接之軟磁性合金粒子P2彼此主要經由位於各軟磁性合金粒子P2之周圍的第2氧化物F2而結合，結果，構成具有固定形狀之磁性體。鄰接之軟磁性合金粒子P2亦可局部性地於金屬部分彼此結合，但為了成為絕緣性更確實者，較佳為利用藉由第2氧化物F2而進行之結合形成磁性體。再者，無論於經由第2氧化物F2而結合之情形及於金屬部分彼此結合之情形之任一者，較佳為實質上不包含含有有機樹脂之基質。 各個軟磁性合金粒子P2至少為至少包含鐵(Fe)及較鐵更容易氧化之2種元素(元素L及M)之合金。元素L與元素M不同，且均為金屬元素或Si。於元素L及M為金屬元素之情形時，典型而言，可列舉Cr(鉻)、Al(鋁)、Zr(鋯)、Ti(鈦)等，較佳為Cr或Al，進而較佳為包含Si或Zr。 於磁性體(第2磁性層122)全體，Fe之含有率較佳為92.5～96 wt%。於上述範圍之情形時，可確保較高之體積電阻率。於磁性體全體，元素L之含有率較佳為2.5～6 wt%。於磁性體全體，元素M之含有率較佳為1.5～4.5 wt%。關於磁性體全體之組成，例如可藉由對磁性體之剖面進行電漿發光分析而算出。 作為除Fe及元素L及M以外亦可包含之元素，可列舉Mn(錳)、Co(鈷)、Ni(鎳)、Cu(銅)、P(磷)、S(硫)、C(碳)等。 第2氧化物F2典型而言係由4層構造之氧化膜構成，即包含覆蓋軟磁性合金粒子P2之第1氧化膜F21、覆蓋第1氧化膜F21之第2氧化膜F22、覆蓋第2氧化膜F22之第3氧化膜F23及覆蓋第3氧化膜F23之第4氧化膜F24。 第1氧化膜F21及第3氧化膜F23係包含元素L之氧化物，典型而言，係較元素M包含更多元素L之氧化物。另一方面，第2氧化膜F22係包含元素M之氧化物，典型而言，係較元素L包含更多元素M之氧化物。於本實施形態中，元素L為Si，第1及第3氧化膜F21、F23為SiO2
。另一方面，元素M為Cr，第2氧化膜F22為Cr2
O3
。第4氧化膜F24係較元素L包含更多Fe之氧化物(Fex
Oy
)。Fe之氧化物典型而言為屬於磁性體之Fe3
O4
、或屬於非磁性體之Fe2
O3
。 第1氧化膜F21所包含之元素L及第2氧化膜F22所包含之元素M均相當於作為軟磁性合金粒子P2之組成成分之Si及Cr擴散、析出而得者。第4氧化膜F24所包含之Fe亦同樣地，相當於作為軟磁性合金粒子P2之組成成分之Fe擴散、析出而得者。相對於此，構成第3氧化膜F23之元素L(Si)為如下所述般由預先形成於軟磁性合金粒子P2之表面之SiO2
之膜構成。 關於第2氧化物F2之存在，可藉由倍率約5000倍之掃描式電子顯微鏡(SEM，scanning electron microscope)之組成映射而確認。關於構成第2氧化物F2之第1～第4氧化膜F21～F24之存在，可藉由倍率約20000倍之穿透式電子顯微鏡(TEM，transmission electron microscope)之組成映射而確認。關於第1～第4氧化膜F21～F24之厚度，可藉由倍率約800000倍之TEM之能量分散式X射線分析裝置(EDS，energy dispersive spectrometer)而確認。 藉由存在第2氧化物F2，可確保磁性體全體之絕緣性。尤其是，第2氧化物F2與上述第1氧化物F1相比進而包含氧化膜(第3氧化膜F23)，故可獲得較第1氧化物F1更高之絕緣特性。 第2磁性層122如圖7所示般，具有將軟磁性合金粒子P2彼此結合之結合部V2。結合部V2係由第4氧化膜F24之一部分構成，將複數個軟磁性合金粒子P2相互結合。結合部V2之存在例如可自放大至約5000倍之SEM觀察圖像等視認到。藉由結合部V2之存在，可實現機械強度及絕緣性之提高。 第2磁性層122較佳為遍及其全體，鄰接之軟磁性合金粒子P2經由結合部V2而結合，但亦可部分性地存在不經由第2氧化物F2而軟磁性合金粒子P2彼此結合之區域。進而，第2磁性層122亦可部分性地包含結合部V2及除結合部V2以外之結合部(軟磁性合金粒子P1彼此之結合部)均不存在，而僅為物理性接觸或接近之形態。進而，第2磁性層122亦可部分性地具有空隙。 第2氧化物F2亦可於形成磁性體(第2磁性層122)之前之原料粒子之階段形成，亦可於原料粒子之階段不存在或極少存在第2氧化物F2，而於成形過程中產生第2氧化物F2。 於本實施形態中，在形成磁性體(第2磁性層122)之前之原料粒子之階段中，實施於軟磁性合金粒子P2之表面形成第3氧化膜F23之預處理。而且，於對成形前之軟磁性合金粒子P2實施熱處理而獲得磁性體(第2磁性層122)時，軟磁性合金粒子P2之表面部分氧化而產生第1氧化膜F21、第2氧化膜F22、第4氧化膜F24及結合部V2。 於原料粒子之表面形成構成第3氧化膜F23之塗佈材料的預處理之方法並無特別限定，於本實施形態中，使用利用溶膠凝膠法之塗覆製程。典型而言，將包含TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液混合、攪拌至包含軟磁性合金粒子P2、乙醇及氨水之混合液中之後，過濾、分離出軟磁性合金粒子P2，並進行乾燥，藉此，製作於表面形成有包含SiO2
膜之塗佈材料的軟磁性合金粒子P2。 此處，若一次性地將上述處理液混合至上述混合液中，則均勻成核佔優勢，SiO2
粒子於溶液中成核、晶粒成長而形成凝集體，該凝集體附著於軟磁性合金粒子P2之表面，由此無法穩定地形成塗佈材料。因此，於本實施形態中，藉由將上述處理液一面分為複數次滴加至上述混合液中一面進行混合，抑制SiO2
粒子之均勻成核，使軟磁性合金粒子P2表面上之不均勻成核佔優勢，藉此，能夠於軟磁性合金粒子P2之表面穩定地形成塗佈材料。 第3氧化膜F23(塗佈材料)之厚度可根據處理液所包含之TEOS(Tetraethyl orthosilicate，正矽酸乙酯)之量進行調整，TEOS之量越多越能夠獲得較厚之膜。第3氧化膜F23之厚度並無特別限定，較佳為1 nm以上且20 nm以下。於厚度未達1 nm之情形時，第3氧化膜F23之覆蓋性變差，難以實現絕緣特性之提高。又，若厚度超過20 nm，則有因軟磁性合金粒子P2之填充率降低而磁特性降低之傾向。 又，第3氧化膜F23之厚度可為與第1氧化膜F21之厚度同等或其以上，亦可小於第1氧化膜F21之厚度。藉由使第3氧化膜F23之厚度成為與第1氧化膜F21之厚度同等或其以上，與不存在第3氧化膜F23之情形相比，能夠有效地提高絕緣特性。另一方面，藉由使第3氧化膜F23之厚度小於第1氧化膜F21之厚度，能夠抑制由第3氧化膜F23之存在而導致之磁特性(相對磁導率等)之降低。 尤其是，由於第1氧化膜F21以覆蓋軟磁性合金粒子P2之表面全體之方式形成，故於磁性體全體，較佳為元素L之含有率高於元素M。由於存在第1氧化膜F21，故可獲得穩定之絕緣性。又，藉由使元素M之含有率為1.5～4.5 wt%，能夠抑制過度氧化，並且使第1及第2氧化膜F21、F22之厚度變薄。又，此處所獲得之第1、第2、第3及第4氧化膜F21～F24分別為非晶質、非晶質、非晶質及結晶質。第1、第2、第3及第4氧化膜藉由交替地形成性質不同之膜，而成為兼具絕緣性及氧化抑制之氧化膜，且藉由不具有所需以上之厚度，而可獲得提高相對磁導率並且兼具絕緣性之磁性體。 (第3磁性層) 構成第3磁性層123之磁性材料可與第1磁性層121以同樣之方式構成，或亦可與第2磁性層122以同樣之方式構成。典型而言，第3磁性層123係由具有與第1磁性層121同等或其以上之磁特性之磁性材料構成。 [線圈零件之製造方法] 繼而，對線圈零件10之製造方法進行說明。圖9A～C係說明線圈零件10之磁性體層ML1～ML7之製造方法的主要部分之概略剖視圖。 磁性體層ML1～ML7之製造方法具有第1磁性層121之製作步驟、導體圖案C10之形成步驟、及第2磁性層122之製作步驟。 (第1磁性層之製作) 於製作第1磁性層121時，使用刮刀或模嘴塗佈機等塗佈機(省略圖示)，將預先準備之磁性體膏(漿料)塗覆於塑膠製之基礎膜(省略圖示)之表面。繼而，使用熱風乾燥機等乾燥機(省略圖示)，以約80℃、約5分鐘之條件乾燥該基礎膜，分別製作與磁性體層ML1～ML7對應之第1～第7磁性片材121S(參照圖9A)。該等磁性片材121S分別形成為能夠獲得多個第1磁性層121之尺寸。 此處所使用之磁性體膏之組成為，FeCrSi合金粒子群(軟磁性合金粒子P1)為75～85 wt%，丁基卡必醇(溶劑)為13～21.7 wt%，聚乙烯丁醛(黏合劑)為2～3.3 wt%，且根據FeCrSi粒子群之平均粒徑(中值直徑)而進行調整。例如，於FeCrSi合金粒子群之平均粒徑(中值直徑)為3 μm以上之情形時，分別設為85 wt%、13 wt%、2 wt%，於1.5 μm以上且未達3 μm未達之情形時，分別設為80 wt%、17.3 wt%、2.7 wt%，於未達1.5 μm之情形時，分別設為75 wt%、21.7 wt%、3.3 wt%。FeCrSi合金粒子群之平均粒徑係根據第1磁性層121之厚度等而選擇。FeCrSi合金粒子群係例如藉由霧化法而製造。 第1磁性層121係以4個以上之合金磁性粒子(FeCrSi合金粒子)沿厚度方向排列之厚度而製作成，其厚度為例如5 μm以上且25 μm以下。於本實施形態中，合金磁性粒子之平均粒徑於體積基準下，d50(中值直徑)較佳為1～4 μm。合金磁性粒子之d50係使用利用雷射繞射散射法之粒徑、粒度分佈測定裝置(例如，日機裝公司製造之Microtrac)而測定。 繼而，使用沖切加工機或雷射加工機等穿孔機(省略圖示)，於與磁性體層ML1～ML6對應之第1～第6磁性片材121S，以特定配列形成與通孔V1～V6(參照圖3)對應之貫通孔(省略圖示)。關於貫通孔之配列，以於積層第1～第7磁性片材121S時，於填充有導體之貫通孔及導體圖案C11～C17形成有內部導體之方式設定。 (導體圖案之形成) 繼而，如圖9B所示般，於第1～第7磁性片材121S上形成導體圖案C11～C17。 導體圖案C11使用網版印刷機或凹版印刷機等印刷機(省略圖示)，將預先準備之導體膏印刷至與磁性體層ML1對應之第1磁性片材121S之表面。進而，於導體圖案C11之形成時，將上述導體膏填充至與通孔V1對應之貫通孔。繼而，使用熱風乾燥機等乾燥機(省略圖示)，以約80℃、約5分鐘之條件乾燥第1磁性片材121S，而以特定配列製作與導體圖案C11對應之第1印刷層。 關於導體圖案C12～C17及通孔V2～V6，亦使用與上述相同之方法製作。藉此，於與磁性體層ML2～ML7對應之第2～第7磁性片材121S之表面以特定配列製作與導體圖案C12～C17對應之第2～第7之印刷層。 此處所使用之導體膏之組成為Ag粒子群為85 wt%，丁基卡必醇(溶劑)為13 wt%，聚乙烯丁醛(黏合劑)為2 wt%，且Ag粒子群之d50(中值直徑)為約5 μm。 (第2磁性層之製作) 繼而，如圖6C所示般，於第1～第7磁性片材121S之上形成第2磁性層122。 於製作第2磁性層122時，首先，藉由實施上述預處理而準備於表面形成有包含氧化矽膜之塗佈材料(第3氧化膜F23)之軟磁性合金粒子P2。繼而，使用網版印刷機或凹版印刷機等印刷機(省略圖示)，將包含該軟磁性合金粒子之FeCrSi合金粒子群之磁性體膏(漿料)塗覆於第1～第7磁性片材121S上之導體圖案C11～C17之周圍。其次，使用熱風乾燥機等乾燥機(省略圖示)，以約80℃、約5分鐘之條件乾燥該磁性體膏。 此處所使用之磁性體膏之組成為FeCrSi合金粒子群為85 wt%，丁基卡必醇(溶劑)為13 wt%，聚乙烯丁醛(黏合劑)為2 wt%。 第2磁性層122之厚度係以成為與導體圖案C11～C17之厚度相同或為20%以內之厚度之差之方式而進行調整，在積層方向上大致形成同一平面，從而於在各磁性層不產生階差且不產生積層偏移等之情況下獲得磁性體部12。第2磁性層122係以3個以上之合金磁性粒子(FeCrSi合金粒子)沿厚度方向排列之厚度製作成。其厚度為例如4 μm以上且20 μm以下。構成第2磁性層122之軟磁性合金粒子P2之平均粒徑可與構成第1磁性層121之軟磁性合金粒子P1之平均粒徑相同，或亦可較其大或較其小。於本實施形態中，平均粒徑為1～4 μm。因軟磁性合金粒子P2之平均粒徑越小則比表面積越增加，故由第2氧化物F2所致之軟磁性合金粒子P2之絕緣效果增高。 以上述之方式製作與磁性體層ML1～ML7對應之第1～第7片材(參照圖9C)。 (第3磁性層之製作) 於製作第3磁性層123時，使用刮刀或模嘴塗佈機等塗佈機(省略圖示)，將預先準備之磁性體膏(漿料)塗覆於塑膠製之基礎膜(省略圖示)之表面。繼而，使用熱風乾燥機等乾燥機(省略圖示)，以約80℃、約5分鐘之條件乾燥該基礎膜，分別製作與構成磁性體層MLU、MLD之第3磁性層123對應之磁性片材。該等磁性片材分別形成為能夠獲得多個第3磁性層123之尺寸。 此處所使用之磁性體膏之組成為FeCrSi合金粒子群為85 wt%，丁基卡必醇(溶劑)為13 wt%，聚乙烯丁醛(黏合劑)為2 wt%。 第3磁性層123如上所述般，以磁性體層MLU、MLD之各自之厚度成為例如50 μm以上且120 μm以下之方式，根據其積層數而設定。於本實施形態中，構成第3磁性層123之合金磁性粒子之平均粒徑可與構成第1磁性層121之合金磁性粒子之平均粒徑及構成第2磁性層122之合金磁性粒子之平均粒徑相同，或亦可較其大或較其小。於平均粒徑相同之情形時，可提高相對磁導率，於較小之情形時，可使第3磁性層123變薄。 (積層及切斷) 繼而，使用吸附搬送機及壓製機(均省略圖示)，將第1～第7片材(與磁性體層ML1～ML7對應)及第8片材群(與磁性體層MLU、MLD對應)按照圖3所示之順序層疊並進行熱壓接而製作積層體。 繼而，使用切割機或雷射加工機等切斷機(省略圖示)，將積層體切斷為零件本體之尺寸，從而製作加工處理前晶片(包含加熱處理前之磁性體部及線圈部)。 (脫脂及氧化物之形成) 繼而，使用焙燒爐等加熱處理機(省略圖示)，於大氣等氧化性環境中，將多個加熱處理前晶片一併進行加熱處理。該加熱處理包含脫脂製程及氧化物形成製程，脫脂製程係於約500℃、約1小時之條件下實施，氧化物形成製程係於約700℃、約5小時之條件下實施。 實施脫脂製程之前之加熱處理前晶片，於加熱處理前之磁性體內之FeSiCr合金粒子之間存在多個微細間隙，於該微細間隙中包含有黏合劑等。然而，該等黏合劑於脫脂製程中消失，故於脫脂製程結束後，該微細間隙變成孔隙(空隙)。又，於加熱處理前之線圈部內之Ag粒子之間亦存在多個微細間隙，於該微細間隙中包含有黏合劑等，但該等黏合劑於脫脂製程中消失。 於繼脫脂製程之後之氧化物形成製程中，加熱處理前之磁性體內之FeSiCr合金粒子密集而製作磁性體部12(參照圖1、圖2)，同時於FeSiCr合金粒子各自之表面形成該粒子之氧化物(第1氧化物F1及第2氧化物F2)。又，將加熱處理前之線圈部內之Ag粒子群燒結而製作線圈部13(參照圖1、圖2)，藉此製作零件本體11。 此時，關於第1磁性層121，於軟磁性合金粒子P1之表面形成包含第1～第3氧化膜F11～F13之第1氧化物F1，且經由結合部V1而將軟磁性粒子P1彼此結合(參照圖5)。另一方面，關於第2磁性層122，於軟磁性合金粒子P2之表面形成包含第1～第4氧化膜F21～F24之第2氧化物F2，且經由結合部V2而將軟磁性合金粒子P2彼此結合(參照圖7)。 (外部電極之形成) 繼而，使用浸漬塗佈機或輥塗佈機等塗佈機(省略圖示)，將預先準備之導體膏塗佈於零件本體11之長度方向兩端部，使用焙燒爐等加熱處理機(省略圖示)，於約650℃、約20分鐘之條件下對其進行烘烤處理，藉由該烘烤處理使溶劑及黏合劑消失及使Ag粒子群燒結，從而製作外部電極14、15(參照圖1、圖2)。 此處所使用之外部電極14、15用之導體膏之組成為Ag粒子群為85 wt%以上，且除Ag粒子群以外，含有玻璃、丁基卡必醇(溶劑)、聚乙烯丁醛(黏合劑)，且Ag粒子群之d50(中值直徑)為約5 μm。 最後，進行鍍覆。鍍覆係使用通常之電鍍而進行，Ni及Sn之金屬膜附著於此前將Ag粒子群燒結而形成之外部電極14、15。如此，能夠獲得線圈零件10。 於本實施形態之線圈零件10中，構成第2磁性層122之磁性材料具有軟磁性合金粒子P2及形成於其表面之第2氧化物F2。於上述磁性材料中，軟磁性合金粒子P2之表面由於被第1～第4氧化膜F21～F24覆蓋，故獲得較構成第1磁性層121之磁性材料更高之絕緣特性。藉此，可提高線圈零件10之絕緣特性，且亦能夠容易地應對大電流化。 進而，第2磁性層122由於獲得較第1磁性層121更高之絕緣特性，故即便軟磁性合金粒子P2間之距離變短，亦可確保良好之絕緣特性。因此，即便於追加實施提高磁性材料之壓粉密度(第2磁性層122之相對密度)之處理而實現該磁特性之提高之情形時，亦能夠穩定地確保所需之絕緣特性。 [實施例] 以下，對本發明之實施例進行說明。 (實施例1) 耗時50分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeSiCr合金粒子)、及特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度15 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。製作該軟磁性合金粒子之壓粉體(磁性體)，對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 壓粉體之製作條件如下所述。 將100重量份之合金粒子與1.5重量份之PVA(polyvinyl alcohol，聚乙烯醇)黏合劑一同攪拌混合，且添加0.5重量份之硬脂酸Zn作為潤滑劑。其後，以6～18 ton/cm2
之成形壓力成形為用於下述各評價之形狀。此時，成形壓力係以磁性體中之軟磁性合金粒子之填充率成為80 vol%之方式進行調節。繼而，於500℃、1小時之條件下對所獲得之壓粉體進行脫脂，於大氣環境下(氧化環境下)以700℃進行5小時之熱處理，獲得磁性體。 為了測定相對磁導率(M)，製造外徑8 mm、內徑4 mm、厚度1.3 mm之環形之磁性體。於該磁性體上捲繞20圈包含直徑0.3 mm之胺基甲酸酯被覆銅線之線圈，而獲得測定用試樣。使用L Chronometer(安捷倫科技公司製造：4285A)，以測定頻率10 MHz對磁性體之相對磁導率進行測定。 體積電阻率係依據JIS-K6911而進行測定。其中，製造外形f7.0 mm×厚度0.5～0.8 mm之圓板狀之磁性體作為測定試樣。於上述熱處理後，藉由濺鍍而於圓板狀之兩個底面(底面之整個面)形成Au膜。對Au膜之兩表面施加3.6 V(60 V/cm)之電壓。根據此時之電阻值算出體積電阻率。 為了測定絕緣破壞電壓，製造外形f7.0 mm×厚度0.5～0.8 mm之圓板狀之磁性體作為測定試樣。於上述熱處理後，藉由濺鍍而於圓板狀之兩個底面(底面之整個面)形成Au膜。對Au膜之兩表面施加電壓，且進行I-V測定。慢慢提高所施加之電壓，將於電流密度成為0.01 A/cm2
之時間點時之施加電壓視作破壞電壓。 為了評價機械強度，測定3點彎曲破斷應力。圖10係說明3點彎曲破斷應力之測定的模式性說明圖。如圖示般對測定對象物施加負載，測定出測定對象物破斷時之負載W。考慮到彎曲力矩M及斷面二次矩I，而根據下式算出3點彎曲破斷應力σb。 σb＝(M/l)×(h/2)＝3WL/2bh2
關於用於測定3點彎曲破斷應力之試驗片，製造長度50 mm、寬度10 mm、厚度4 mm之板狀之磁性體作為測定試樣。 測定形成於磁性體中之合金粒子之表面的氧化膜(相當於圖7中之第1～第4氧化膜F21～F24)之成分及厚度。測定中使用搭載EDS之STEM(scanning transmission electron microscope，掃描穿透式電子顯微鏡)，藉由STEM-EDS法確定氧化膜之成分，且藉由STEM-高角度環形暗場(HAADF，high angle annular dark field)法測量氧化膜之厚度。於即將測定之前，利用聚焦離子束裝置(FIB，focused ion beam)以成為50～100 nm之方式製作片材試樣，於電子束直徑為0.2～1.5 nm之範圍內，分別藉由EDS之線分析法測量氧化膜之成分、藉由HAADF法測量氧化膜之厚度。測定各氧化膜之厚度之場所為於合金粒子彼此未結合之部分進行，且向合金粒子之表面引垂線。繼而，於該垂線上自合金粒子之表面向外側進行觀察，將氧之存在比率為5%以下之部分設為合金粒子之表面。進而，自合金粒子之表面向外側進行觀察，將元素L(Si、Zr、Hf或Ti)之量多於元素M(Cr或Al)之範圍設為元素L之氧化膜(第1氧化膜)之厚度。其後，以同樣之方式繼續向外側觀察，將元素M之量多於元素L之範圍設為元素M之氧化膜(第2氧化膜)，且將元素L之量多於元素M之範圍設為元素L之氧化膜(第3氧化膜)。進而，關於Fe之氧化膜(第4氧化膜)，設為與元素L相比Fe之量較多之範圍。 將測定結果示於表1及表2。相對磁導率為27，體積電阻率為2.7×103
[Ω･cm]，絕緣破壞電壓為1.3×10-2
[MV/cm]，強度為10[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為15 nm(成分Si)，第4氧化膜之厚度為20 nm(成分Fe)。 (實施例2) 耗時10分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeSiCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度1 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為36，體積電阻率為7.1×101
[Ω･cm]，絕緣破壞電壓為5.3×10-3
[MV/cm]，強度為14[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為1 nm(成分Si)，第4氧化膜之厚度為60 nm(成分Fe)。 (實施例3) 耗時15分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeSiCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度5 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為34，體積電阻率為3.2×102
[Ω･cm]，絕緣破壞電壓為7.8×10-3
[MV/cm]，強度為12[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為5 nm(成分Si)，第4氧化膜之厚度為40 nm(成分Fe)。 (實施例4) 耗時20分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeSiCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度11 nm之包含SiO2
之膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為30，體積電阻率為3.2×102
[Ω･cm]，絕緣破壞電壓為7.8×10-3
[MV/cm]，強度為11[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為11 nm(成分Si)，第4氧化膜之厚度為30 nm(成分Fe)。 (實施例5) 耗時50分鐘，將包含特定量之四異丙氧基鋯、Zr(O-i-C3
H7
)4
、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeSiCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度15 nm之包含ZrO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為27，體積電阻率為2.5×103
[Ω･cm]，絕緣破壞電壓為1.1×10-2
[MV/cm]，強度為10[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為15 nm(成分Zr)，第4氧化膜之厚度為20 nm(成分Fe)。 (實施例6) 耗時50分鐘，將包含特定量之四異丙氧基鉿、Hf[OCH(CH3
)2
]4
、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeSiCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度15 nm之包含HfO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為26，體積電阻率為2.4×103
[Ω･cm]，絕緣破壞電壓為1.2×10-2
[MV/cm]，強度為10[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為15 nm(成分Hf)，第4氧化膜之厚度為20 nm(成分Fe)。 (實施例7) 耗時50分鐘，將包含特定量之四異丙氧基鈦、Ti[OCH(CH3
)2
]4
、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeSiCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度15 nm之包含TiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為27，體積電阻率為2.5×103
[Ω･cm]，絕緣破壞電壓為1.1×10-2
[MV/cm]，強度為10[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為15 nm(成分Ti)，第4氧化膜之厚度為20 nm(成分Fe)。 (實施例8) 耗時50分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeSiAl合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度15 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為25，體積電阻率為3.0×103
[Ω･cm]，絕緣破壞電壓為1.1×10-2
[MV/cm]，強度為11[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為15 nm(成分Al)，第3氧化膜之厚度為15 nm(成分Si)，第4氧化膜之厚度為20 nm(成分Fe)。 (實施例9) 耗時50分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeZrCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度15 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為27，體積電阻率為2.0×103
[Ω･cm]，絕緣破壞電壓為1.1×10-2
[MV/cm]，強度為10[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Zr)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為15 nm(成分Si)，第4氧化膜之厚度為20 nm(成分Fe)。 (實施例10) 耗時70分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeZrCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度20 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為25，體積電阻率為4.1×103
[Ω･cm]，絕緣破壞電壓為1.1×10-2
[MV/cm]，強度為10[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為20 nm(成分Si)，第4氧化膜之厚度為20 nm(成分Fe)。 (實施例11) 耗時90分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeZrCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度24 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為21，體積電阻率為5.0×103
[Ω･cm]，絕緣破壞電壓為8.0×10-3
[MV/cm]，強度為8[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為24 nm(成分Si)，第4氧化膜之厚度為15 nm(成分Fe)。 (實施例12) 耗時10分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)2 μm之軟磁性合金粒子(FeSiCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度1 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為21，體積電阻率為8.0×101
[Ω･cm]，絕緣破壞電壓為6.6×10-3
[MV/cm]，強度為12[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為1 nm(成分Si)，第4氧化膜之厚度為60 nm(成分Fe)。 (實施例13) 耗時10分鐘，將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液分別等量地滴加至包含平均粒徑(D50)1 μm之軟磁性合金粒子(FeSiCr合金粒子)、特定量之乙醇及氨水之混合液中進行混合、攪拌之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度1 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為10，體積電阻率為1.0×102
[Ω･cm]，絕緣破壞電壓為1.2×10-2
[MV/cm]，強度為13[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為1 nm(成分Si)，第4氧化膜之厚度為60 nm(成分Fe)。 (比較例) 將包含特定量之TEOS(四乙氧基矽烷，Si(OC2
H5
)4
)、乙醇及水之處理液一次性全部混合、攪拌至包含平均粒徑(D50)6 μm之軟磁性合金粒子(FeSiCr合金粒子)、特定量之乙醇及氨水之混合液中之後，過濾、分離出軟磁性合金粒子，並進行乾燥，藉此，製作於表面形成有厚度30 nm之包含SiO2
膜之塗佈層的軟磁性合金粒子。於與實施例1相同之條件下，製作該軟磁性合金粒子之壓粉體(磁性體)，且對該等之相對磁導率(μ)、體積電阻率[Ω･cm]、絕緣破壞電壓(BVD)[MV/cm]及強度[kgf/mm2
]進行評價。 將測定結果示於表1及表2。相對磁導率為20，體積電阻率為1.1×101
[Ω･cm]，絕緣破壞電壓為7.0×10-4
[MV/cm]，強度為7[kgf/mm2
]。又，第1氧化膜之厚度為5 nm(成分Si)，第2氧化膜之厚度為11 nm(成分Cr)，第3氧化膜之厚度為71 nm，其成分為以Fe為主成分且混合存在有Si及Cr者。再者，無法確認第4氧化膜。 [表1]
[表2]
如表1、2所示般，根據將處理液每次特定量地滴加混合至合金粒子之溶液中而形成塗佈材料之實施例1～11，可獲得較將處理液一次性地混合至上述溶液中而形成塗佈材料之比較例更高之絕緣破壞特性及更高之相對磁導率。可推定其原因在於，第3氧化膜(塗佈材料)均質地形成於合金粉末之表面，雖然氧化膜之厚度較薄，但幾乎不存在缺陷。又，可推定兼具第1氧化膜及第3氧化膜亦有助於絕緣破壞特性，從而能夠使作為第1～第4氧化膜全體之厚度變薄。 此處，若將實施例1與比較例進行比較，則其結果為：作為於合金粒子形成包含Si氧化膜之塗佈層之預處理，於使用包含乙醇、氨水、TEOS、水之混合液之方面相同。然而，因該混合液之製備方法而導致形成於合金粒子表面之SiO2
膜之形態大為不同的結果。 即，於將合金粒子、乙醇、氨水、TEOS及水一次性混合之比較例之處理方法中，如上所述般，SiO2
粒子於溶液中成核、晶粒成長而形成凝集體且該凝集體附著於合金粒子之表面的均勻成核佔優勢。其結果為，SiO2
之微粒子無法覆蓋合金粒子全體而部分地附著於表面，從而無法提高軟磁性合金粒子之絕緣耐壓特性。 圖11係模式性表示於將合金粒子、乙醇、氨水、TEOS及水一次性混合之比較例之情形時之形成於軟磁性合金粒子之表面的SiO2
微粒子之狀態之粒子剖視圖。再者，於藉由製備上述混合液而進行SiO2
微粒子之形成之情形時，使用5萬倍左右之倍率之高解析度TEM對藉由均勻成核及晶粒成長而獲得之SiO2
粒子進行觀察之結果，例如觀察到呈條紋狀之莫而干擾紋。該莫而干擾紋為結晶之格紋，由於觀察到此現象，故藉由比較例之處理方法而獲得之凝集體為結晶性。 與此相對，根據將包含TEOS、乙醇及水之處理液一面分複數次滴加一面混合至包含合金粒子、乙醇及氨水之混合液中之實施例1之處理方法，抑制均勻成核，而使於合金粒子表面之不均勻成核佔優勢，故合金粒子之表面之塗佈層即便為未達25 nm之厚度，亦以穩定且均勻之厚度形成。藉由使用該方法，塗佈層膜厚可利用TEOS之投入量而以單奈米級進行控制，例如即便為1 nm之厚度，亦能夠實現穩定之塗膜之形成。 圖12係模式性表示於藉由實施例1而於軟磁性合金粒子上形成塗佈層之情形時的塗佈層之狀態之粒子剖視圖。又，使用5萬倍程度之倍率之高解析度TEM對藉由實施例1而形成之塗佈層進行觀察之結果，例如未觀察到呈條紋狀之莫而干擾紋。由於未觀察到該莫而干擾紋，故可確認實施例1之塗佈層為非晶質。通常非晶質之SiO2
之絕緣電阻值較結晶性之SiO2
之電阻值高2～3位數左右。因此，於實施例1中所塗佈之SiO2
之膜厚即便為例如1 nm之厚度，亦能夠具有較比較例更高之絕緣耐壓特性。進而，由於實施例1～11之塗佈層之厚度為24 nm以下而較薄，故藉由熱處理，鐵(Fe)自合金粒子向塗佈層之外側擴散而穩定地形成第4氧化膜。藉此，可實現絕緣特性之進一步提高。 如此，實施例1與比較例1由於作為預處理之氧化膜之形成方法大為不同，故所獲得之氧化膜之膜質大為不同。該氧化膜之膜質之不同之處體現為熱處理後之壓粉體之絕緣耐壓特性及強度之不同。 根據上述評價，實施例1較實施例8更能夠提高相對磁導率。可預測其原因在於，A1較Cr更容易產生氧化反應，故因該影響而略影響到熱處理後之填充率。就能夠提高相對磁導率之方面而言，元素M較佳為Cr。又，實施例1較實施例5及6更能夠提高絕緣破壞特性。可預測其原因在於，即便為與Zr、Hf相同厚度之氧化膜，Si氧化膜之均勻性亦較高而成為缺陷較少之氧化膜。 尤其是，關於第1～第4氧化膜之厚度，於設為第1＜第3＜第4之順序之厚度之情形時(實施例1、4～9)，可進一步提高絕緣性。於相同大小之軟磁性合金粒子且設為第3≦第1＜第4之情形時(實施例2、3)，可提高相對磁導率。第4氧化膜填埋藉由將黏合劑脫脂而產生之空隙，且即便將其厚度增厚，亦不會大幅度降低相對磁導率，由於填埋空隙之作用而可提高強度，又，可減少水等自外部浸透，從而提高可靠性。又，關於實施例5、6、7之第1及第2氧化膜，可知僅由軟磁性合金粒子之成分構成，且表示各氧化膜獨立地形成。 又，於實施例11中，觀察到相對磁導率較實施例10進一步降低，成為略微超過比較例之值。可預測此係由於過度形成第3氧化膜所致。又，於此處之實施例中，不使第3氧化膜之厚度薄於1 nm。於未達1 nm之情形時，無法形成覆蓋軟磁性合金粒子之表面般之膜。關於由形成第3氧化膜之元素L所形成之氧化物，可預測作為氧化物之大小為0.5 nm以上，由於該大小之氧化物連續排列，故需要設為1 nm以上之氧化膜。因此，第3氧化膜較佳為1 nm以上且20 nm以下。 相對於第3氧化膜之厚度同為1 nm之實施例2使用6 μm之合金粒子，於實施例12、13中分別使用2 μm與1 μm之合金粒子。雖然因合金粒子微細化而相對磁導率降低，但藉由使用與實施例2相同之方法進行處理，可不管合金粒子之粒徑而形成如圖12所示般之穩定且均勻厚度之塗佈層，故而能夠提高絕緣破壞特性。與此相對，於將合金粒子、乙醇、氨水、TEOS及水一次性混合之比較例之處理方法中，雖藉由使SiO2
粒子之凝集體附著於合金粒子表面而確保絕緣破壞特性，但若合金粒子與SiO2
粒子之粒徑差變小，則難以緻密地覆蓋合金粒子表面，無法提高絕緣破壞特性。 又，即便於FeSiAl系、FeZrCr系之各磁性體，亦確認到能夠獲得與FeSiCr系磁性體同樣之絕緣特性。又，於塗佈材料之成分為Zr、Hf、Ti之情形時，亦確認到能夠獲得與具有Si成分之塗佈材料之磁性體同樣之絕緣特性。 以上，對本發明之實施形態進行了說明，但本發明並不僅限定於上述實施形態，當然可添加各種變更。 例如，於以上實施形態中，僅對將本發明之磁性材料應用於第2磁性層122之例進行了說明，但並不限定於此，本發明亦可應用於第1磁性層121、第3磁性層123、或第1～第3磁性層之至少2者。 又，於以上之實施形態中，作為磁性材料，列舉構成線圈零件或積層電感器之磁芯之磁性體為例而進行了說明，但並不限定於此，本發明亦可應用於在馬達、致動器、產生器、電抗器、扼流圏等電磁零件使用之磁性體。Hereinafter, embodiments of the present invention will be described with reference to the drawings. Fig. 1 is a perspective view showing a whole of a coil component (layered inductor) of an electronic component according to an embodiment of the present invention. Figure 2 is a cross-sectional view taken along line AA of Figure 1. [Entire Configuration of Coil Component] The coil component 10 of the present embodiment includes a component body 11 and a pair of external electrodes 14 and 15 as shown in Fig. 1 . The component body 11 is formed in a rectangular parallelepiped shape having a width W in the X-axis direction, a length L in the Y-axis direction, and a height H in the Z-axis direction. The pair of external electrodes 14 and 15 are provided on the opposite end faces of the component body 11 in the longitudinal direction (Y-axis direction). The size of each part of the part body 11 is not particularly limited. In the present embodiment, the length L is 1.6 to 2 mm, the width W is 0.8 to 1.2 mm, and the height H is 0.4 to 0.6 mm. As shown in FIG. 2, the component main body 11 has a magnetic body portion 12 having a rectangular parallelepiped shape and a spiral coil portion 13 (internal conductor) covered by the magnetic body portion 12. 3 is an exploded perspective view of the part body 11. Figure 4 is a cross-sectional view taken along line BB of Figure 1. As shown in FIG. 3, the magnetic body portion 12 has a structure in which a plurality of magnetic layers MLU, ML1 to ML7, and MLD are laminated in the height direction (Z-axis direction). The magnetic layers MLU and MLD constitute a coating layer (third magnetic layer) above and below the magnetic body portion 12. The magnetic layers ML1 to ML7 constitute a conductor layer including the coil portion 13, and as shown in FIG. 4, each has a first magnetic layer 121, a second magnetic layer 122, and conductor patterns C11 to C17. The first magnetic layer 121 is formed as an inter-conductor layer interposed between the conductor patterns C11 to C17 that are adjacent to each other. Soft magnetic alloy particles are used for the first magnetic layer 121. As the soft magnetic alloy particles, in the present embodiment, for example, FeSiCr-based alloy magnetic particles are used. The composition of the soft magnetic alloy particles is typically 1 to 5 wt% for Cr and 2 to 10 wt% for Si, and the remainder of the peripheral portion is Fe, which is 100 wt% as a whole. The average particle diameter (median diameter) in the case of the volume-based particle diameter of the soft magnetic alloy particles can be based on the target magnetic properties (relative magnetic permeability, inductance, saturation magnetization, etc.), and the first magnetic layer 121. The thickness is set as appropriate. As an example, when the thickness of the first magnetic layer 121 is 4 μm or more and 20 μm or less, the average particle diameter of the soft magnetic alloy particles constituting the first magnetic layer 121 is set to the thickness direction in the thickness dimension (Z). The size of the four or more alloy particles is arranged in the axial direction, and is, for example, 1 μm or more and 5 μm or less. As the soft magnetic alloy particles, in addition to FeSiCr, FeZrCr, FeSiAl, FeSiTi, FeZrAl, FeZrTi, or the like can be used. In other words, the soft magnetic alloy particles are more likely to contain Fe as a main component, and an element containing at least one of Si, Zr, and Ti (hereinafter also referred to as element L) and Fe other than Si, Zr, and Ti are easier. One or more elements (hereinafter, also referred to as element M) such as Cr or Al which are oxidized may be used. By using such a magnetic material, the following oxide film is stably formed on the surface of the soft magnetic alloy particles, and in particular, even when heat treatment is performed at a low temperature, the insulating property can be improved. Further, in the FeSiCr-based alloy, the remainder other than Si and Cr is preferably Fe in addition to unavoidable impurities. Examples of the metal which may be contained in addition to Fe, Si, and Cr include Al, Mg (magnesium), Ca (calcium), Ti, Mn (manganese), Co (cobalt), Ni (nickel), and Cu (copper). Examples of the non-metal include P (phosphorus), S (sulfur), and C (carbon). The conductor patterns C11 to C17 are disposed on the first magnetic layer 121. As shown in FIG. 2, the conductor patterns C11 to C17 constitute one portion of a coil wound around the Z-axis, and are electrically connected to each other in the Z-axis direction via the through holes V1 to V6, thereby forming the coil portion 13. The conductor pattern C11 of the magnetic layer ML1 has a lead end 13e1 electrically connected to an external electrode 14, and the conductor pattern C17 of the magnetic layer ML7 has a lead end 13e2 electrically connected to the other external electrode 15. The second magnetic layer 122 is composed of soft magnetic alloy particles (in this example, FeCrSi alloy particles) of the same type as the first magnetic layer 121. The second magnetic layer 122 is opposed to the first magnetic layer 121 in the Z-axis direction, and is disposed around the conductor patterns C11 to C17 on the first magnetic layer 121 (outer peripheral region and inner peripheral region). The thickness of the second magnetic layer 122 in each of the magnetic layers ML1 to ML7 in the Z-axis direction is typically the same as the thickness of the conductor patterns C11 to C17, but the thickness may be different. In the present embodiment, the second magnetic layer 122 is made of a magnetic material having a higher electrical resistance than the first magnetic layer 121. Thereby, the desired electrical insulating properties between the conductor patterns C11 to C17 and the external electrodes 14, 15 can be stably ensured. The difference between the magnetic material constituting the first magnetic layer 121 and the magnetic material constituting the second magnetic layer 122 will be described below. The third magnetic layer 123 is composed of soft magnetic alloy particles (in this example, FeCrSi alloy particles) of the same type as the first magnetic layer 121. The third magnetic layer 123 corresponds to the upper magnetic layer MLU and the lower magnetic layer MLD, and the first magnetic layer 121, the second magnetic layer 122, and the conductor patterns C11 to C17 (coil portion 13) via the magnetic layers ML1 to ML7. It is arranged in the opposite direction in the Z-axis direction. Each of the magnetic layers MLU and MLD is composed of a laminate of a plurality of third magnetic layers 123, and the number of the layers is not particularly limited. Further, the first magnetic layer 121 of the magnetic layer ML7 may be composed of the third magnetic layer 123 located at the uppermost layer of the magnetic layer MLD. Further, the lowermost layer of the magnetic layer MLU may be composed of the first magnetic layer 121. Then, the coil portion 13 is made of a conductive material, and has a lead end portion 13e1 electrically connected to the external electrode 14, and a lead end portion 13e2 electrically connected to the external electrode 15. The coil portion 13 is made of a calcined body of a conductive paste, and in the present embodiment, is composed of a calcined body of a silver (Ag) paste. The coil portion 13 is spirally wound around the inside of the magnetic body portion 12 in the height direction (Z-axis direction). As shown in FIG. 3, the coil portion 13 has seven conductor patterns C11 to C17 which are formed in a specific shape on the magnetic layers ML1 to ML7, and a total of six through holes in which the conductor patterns C11 to C17 are connected in the Z-axis direction. V1 to V6 are configured by integrating these spirals. Further, the conductor patterns C12 to C16 correspond to the surrounding portion of the coil portion 13, and the conductor patterns C11 and C17 correspond to the lead portions of the coil portion 13. The number of turns of the coil portion 13 shown in the figure is about 5.5, but it is of course not limited thereto. As shown in FIG. 3, when viewed from the Z-axis direction, the coil portion 13 is formed in an elliptical shape having the long side direction of the magnetic body portion 12 as a long axis. Thereby, the path of the current flowing through the coil portion 13 can be minimized, so that the resistance of the DC resistance can be reduced. Here, the elliptical shape is typically an ellipse or an ellipse (a shape in which two semicircles are connected by a straight line), a rounded rectangular shape, or the like. Further, the coil portion 13 may be a substantially rectangular shape when viewed from the Z-axis direction. [Details of Magnetic Body Section] Next, the details of the magnetic body portion 12 will be described. On the surface of the soft magnetic alloy particles (FeCrSi alloy particles) constituting the first to third magnetic layers 121 to 123, an oxide of the FeCrSi alloy particles is present as an insulating film. The FeCrSi alloy particles in the magnetic layers 121 to 123 are bonded to each other via the oxide, and the FeCrSi alloy particles in the vicinity of the coil portion 13 are in close contact with the coil portion 13 via the oxide. The above oxides typically contain Fe belonging to a magnetic body. 3 O 4 And non-magnetic Fe 2 O 3 ,Cr 2 O 3 SiO 2 At least one of them. (first magnetic layer) Fig. 5 is a schematic cross-sectional view of the first oxide F1 formed on the surface of the soft magnetic alloy particles P1 constituting the first magnetic layer 121, and Fig. 6 is a view showing the mode of the laminated structure of the first oxide F1. Figure. The entire first magnetic layer 121 is composed of an aggregate in which a plurality of independent soft magnetic alloy particles P1 are bonded to each other, or a compact including a plurality of soft magnetic alloy particles P1. In FIG. 5, the vicinity of the interface of the three soft magnetic alloy particles P1 is enlarged and described. At least a part of the soft magnetic alloy particles P1 is formed with at least a part of the periphery thereof, preferably almost all of the first oxide F1, and the insulating property of the first magnetic layer 121 is ensured by the first oxide F1. The adjacent soft magnetic alloy particles P1 are mainly bonded to each other via the first oxide F1 located around each of the soft magnetic alloy particles P1, and as a result, a magnetic body having a fixed shape is formed. Adjacent soft magnetic alloy particles P1 may also be bonded to each other locally in the metal portion. Further, it is preferable that substantially no matrix containing an organic resin is contained in any of the cases of bonding via the first oxide F1 and the case of bonding the metal portions to each other. Each of the soft magnetic alloy particles P1 is at least an alloy containing at least iron (Fe) and two elements (elements L and M) which are more easily oxidized than iron. The element L is different from the element M and is a metal element or Si. In the case where the elements L and M are metal elements, typically, Cr (chromium), Al (aluminum), Zr (zirconium), Ti (titanium), or the like is preferable, and Cr or Al is preferable, and further preferably Contains Si or Zr. In the entire magnetic material (first magnetic layer 121), the Fe content is preferably 92.5 to 96% by weight. In the case of the above range, a higher volume resistivity can be ensured. The content of the element L is preferably from 2.5 to 6% by weight in the entire magnetic body. The content of the element M is preferably from 1.5 to 4.5% by weight in the entire magnetic body. Examples of the element which may be contained in addition to Fe and the elements L and M include Mn (manganese), Co (cobalt), Ni (nickel), Cu (copper), P (phosphorus), S (sulfur), and C (carbon). )Wait. The composition of the entire magnetic body can be calculated, for example, by performing plasma luminescence analysis on the cross section of the magnetic body. The first oxide F1 is typically composed of an oxide film having a three-layer structure, that is, the first oxide film F11, the second oxide film F12, and the first layer (ie, the inner side) from the magnetic alloy particle P1. 3 oxide film F13. The first oxide film F11 contains more oxides of the element L than the element M. On the other hand, the second oxide film F12 contains more oxides of the element M than the element L. In the present embodiment, the element L is Si, and the first oxide film F11 is SiO. 2 . On the other hand, the element M is Cr, and the second oxide film F12 is Cr. 2 O 3 . The third oxide film F13 contains more Fe oxide than the elements L and M (Fe) x O y ). The oxide of Fe is typically a Fe belonging to a magnetic body. 3 O 4 Or a non-magnetic Fe 2 O 3 . The element L included in the first oxide film F11 and the element M included in the second oxide film F12 are both obtained by diffusion and precipitation of Si and Cr which are constituent components of the soft magnetic alloy particles P1. Similarly, the Fe contained in the third oxide film F13 is equivalent to the diffusion and precipitation of Fe which is a constituent component of the soft magnetic alloy particles P1. As shown in FIG. 5, the first magnetic layer 121 has a joint portion V1 that bonds the soft magnetic alloy particles P1 to each other. The joint portion V1 is composed of one portion of the third oxide film F13, and a plurality of soft magnetic alloy particles P1 are bonded to each other. The increase in mechanical strength and insulation can be achieved by the presence of the joint portion V1. It is preferable that the first magnetic layer 121 is bonded to the entire soft magnetic alloy particles P1 via the joint portion V1. However, the soft magnetic alloy particles P1 may be partially bonded to each other without passing through the first oxide F1. region. Further, the first magnetic layer 121 may partially include the joint portion V1 and the joint portion other than the joint portion V1 (the joint portion of the soft magnetic alloy particles P1), but only the physical contact or the close contact form. . Further, the first magnetic layer 121 may partially have a void. The first oxide F1 may be formed at the stage of forming the raw material particles before the magnetic material (the first magnetic layer 121), or may be absent or rarely present in the stage of the raw material particles, and may be generated during the forming process. 1 oxide F1. When the soft magnetic alloy particles P1 before the forming are subjected to heat treatment to obtain a magnetic material, it is preferable that the surface of the soft magnetic alloy particles P1 is partially oxidized to generate the first oxide F1, and the first oxide F1 is generated to make the plural The soft magnetic alloy particles P1 are combined. In particular, since the first oxide film F11 is formed so as to cover the entire surface of the soft magnetic alloy particles P1, it is preferable that the content of the element L is higher than the element M in the entire magnetic body. Since the first oxide film F11 is present, stable insulation properties can be obtained. In addition, by setting the content of the element M to 1.5 to 4.5% by weight, it is estimated that excessive oxidation can be suppressed and the thickness of the first and second oxide films can be reduced. (Second magnetic layer) On the other hand, Fig. 7 is a schematic cross-sectional view of the second oxide F2 formed on the surface of the soft magnetic alloy particles P2 constituting the second magnetic layer 122, and Fig. 8 is a view showing the second oxide F2. Schematic diagram of the layered structure. Similarly, the second magnetic layer 122 is composed of an aggregate in which a plurality of soft magnetic alloy particles P2 are bonded to each other or a green compact including a plurality of soft magnetic alloy particles P2. In Fig. 7, the vicinity of the interface between the three soft magnetic alloy particles P2 is enlarged and described. At least a part of the soft magnetic alloy particles P2 are preferably formed with the second oxide F2 in almost at least a part of the periphery thereof, and the second oxide layer 122 can ensure the insulation of the second magnetic layer 122. The adjacent soft magnetic alloy particles P2 are mainly bonded to each other via the second oxide F2 located around each of the soft magnetic alloy particles P2, and as a result, a magnetic body having a fixed shape is formed. The adjacent soft magnetic alloy particles P2 may be partially bonded to each other at the metal portion. However, in order to make the insulation more reliable, it is preferable to form the magnetic body by bonding by the second oxide F2. Further, it is preferable that substantially no matrix containing an organic resin is contained in any of the cases of bonding via the second oxide F2 and the case of bonding the metal portions to each other. Each of the soft magnetic alloy particles P2 is at least an alloy containing at least iron (Fe) and two elements (elements L and M) which are more easily oxidized than iron. The element L is different from the element M and is a metal element or Si. In the case where the elements L and M are metal elements, typically, Cr (chromium), Al (aluminum), Zr (zirconium), Ti (titanium), or the like is preferable, and Cr or Al is preferable, and further preferably Contains Si or Zr. In the entire magnetic material (second magnetic layer 122), the Fe content is preferably 92.5 to 96% by weight. In the case of the above range, a higher volume resistivity can be ensured. The content of the element L is preferably from 2.5 to 6% by weight in the entire magnetic body. The content of the element M is preferably from 1.5 to 4.5% by weight in the entire magnetic body. The composition of the entire magnetic body can be calculated, for example, by performing plasma luminescence analysis on the cross section of the magnetic body. Examples of the element which may be contained in addition to Fe and the elements L and M include Mn (manganese), Co (cobalt), Ni (nickel), Cu (copper), P (phosphorus), S (sulfur), and C (carbon). )Wait. The second oxide F2 is typically composed of an oxide film having a four-layer structure, that is, a first oxide film F21 covering the soft magnetic alloy particles P2, a second oxide film F22 covering the first oxide film F21, and a second oxide layer. The third oxide film F23 of the film F22 and the fourth oxide film F24 covering the third oxide film F23. The first oxide film F21 and the third oxide film F23 contain an oxide of the element L, and typically contain more oxides of the element L than the element M. On the other hand, the second oxide film F22 contains an oxide of the element M, and typically contains more oxides of the element M than the element L. In the present embodiment, the element L is Si, and the first and third oxide films F21 and F23 are SiO. 2 . On the other hand, the element M is Cr, and the second oxide film F22 is Cr. 2 O 3 . The fourth oxide film F24 contains more Fe oxide than the element L (Fe x O y ). The oxide of Fe is typically a Fe belonging to a magnetic body. 3 O 4 Or a non-magnetic Fe 2 O 3 . The element L included in the first oxide film F21 and the element M included in the second oxide film F22 correspond to diffusion and precipitation of Si and Cr which are constituent components of the soft magnetic alloy particles P2. Similarly, the Fe contained in the fourth oxide film F24 is equivalent to the diffusion and precipitation of Fe which is a constituent component of the soft magnetic alloy particles P2. On the other hand, the element L (Si) constituting the third oxide film F23 is SiO which is previously formed on the surface of the soft magnetic alloy particle P2 as described below. 2 The film is composed. The presence of the second oxide F2 can be confirmed by a composition map of a scanning electron microscope (SEM) having a magnification of about 5000 times. The presence of the first to fourth oxide films F21 to F24 constituting the second oxide F2 can be confirmed by a composition map of a transmission electron microscope (TEM) having a magnification of about 20,000. The thickness of the first to fourth oxide films F21 to F24 can be confirmed by an energy dispersive X-ray analyzer (EDS) having a magnification of about 800,000 times. By the presence of the second oxide F2, the insulation of the entire magnetic body can be ensured. In particular, since the second oxide F2 further includes an oxide film (third oxide film F23) than the first oxide F1, higher insulating properties than the first oxide F1 can be obtained. As shown in FIG. 7, the second magnetic layer 122 has a joint portion V2 that bonds the soft magnetic alloy particles P2 to each other. The joint portion V2 is composed of a portion of the fourth oxide film F24, and a plurality of soft magnetic alloy particles P2 are bonded to each other. The presence of the bonding portion V2 can be visually recognized, for example, from an SEM observation image that is enlarged to about 5000 times. The increase in mechanical strength and insulation can be achieved by the presence of the joint portion V2. It is preferable that the second magnetic layer 122 is bonded to the entire soft magnetic alloy particles P2 via the joint portion V2. However, the soft magnetic alloy particles P2 may be partially bonded to each other without passing through the second oxide F2. . Further, the second magnetic layer 122 may partially include the joint portion V2 and the joint portion other than the joint portion V2 (the joint portion of the soft magnetic alloy particles P1), but only the physical contact or the close contact form. . Further, the second magnetic layer 122 may partially have a void. The second oxide F2 may be formed at the stage of forming the raw material particles before the magnetic material (the second magnetic layer 122), or may be absent or rarely present in the stage of the raw material particles, and may be generated during the forming process. Second oxide F2. In the present embodiment, the pretreatment of forming the third oxide film F23 on the surface of the soft magnetic alloy particles P2 is performed at the stage of forming the raw material particles before the magnetic material (the second magnetic layer 122). When the magnetic material (second magnetic layer 122) is obtained by heat-treating the soft magnetic alloy particles P2 before molding, the surface of the soft magnetic alloy particles P2 is partially oxidized to generate the first oxide film F21 and the second oxide film F22. The fourth oxide film F24 and the bonding portion V2. The method of pretreating the coating material constituting the third oxide film F23 on the surface of the raw material particles is not particularly limited, and in the present embodiment, a coating process using a sol-gel method is used. Typically, it will contain TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 After mixing and stirring the treatment liquid of ethanol and water to a mixed liquid containing soft magnetic alloy particles P2, ethanol, and ammonia water, the soft magnetic alloy particles P2 are filtered and separated, and dried, thereby being formed on the surface. Contains SiO 2 Soft magnetic alloy particles P2 of a coating material of a film. Here, if the treatment liquid is mixed into the mixed liquid at a time, uniform nucleation is dominant, and SiO is dominant. 2 The particles are nucleated in the solution, and the crystal grains grow to form an aggregate, and the aggregate adheres to the surface of the soft magnetic alloy particles P2, whereby the coating material cannot be stably formed. Therefore, in the present embodiment, the treatment liquid is mixed and added to the mixed liquid in a plurality of times, and mixed to suppress SiO. 2 The uniform nucleation of the particles makes the uneven nucleation on the surface of the soft magnetic alloy particles P2 dominant, whereby the coating material can be stably formed on the surface of the soft magnetic alloy particles P2. The thickness of the third oxide film F23 (coating material) can be adjusted according to the amount of TEOS (Tetraethyl orthosilicate) contained in the treatment liquid, and the larger the amount of TEOS, the thicker the film can be obtained. The thickness of the third oxide film F23 is not particularly limited, but is preferably 1 nm or more and 20 nm or less. When the thickness is less than 1 nm, the coverage of the third oxide film F23 is deteriorated, and it is difficult to improve the insulation characteristics. In addition, when the thickness exceeds 20 nm, the filling rate of the soft magnetic alloy particles P2 is lowered, and the magnetic properties tend to be lowered. Further, the thickness of the third oxide film F23 may be equal to or greater than the thickness of the first oxide film F21 or may be smaller than the thickness of the first oxide film F21. By making the thickness of the third oxide film F23 equal to or higher than the thickness of the first oxide film F21, the insulating property can be effectively improved as compared with the case where the third oxide film F23 is not present. On the other hand, by making the thickness of the third oxide film F23 smaller than the thickness of the first oxide film F21, it is possible to suppress a decrease in magnetic characteristics (relative magnetic permeability, etc.) due to the presence of the third oxide film F23. In particular, since the first oxide film F21 is formed so as to cover the entire surface of the soft magnetic alloy particles P2, it is preferable that the content of the element L is higher than the element M in the entire magnetic body. Since the first oxide film F21 is present, stable insulation properties can be obtained. In addition, by setting the content of the element M to 1.5 to 4.5% by weight, it is possible to suppress excessive oxidation and to reduce the thickness of the first and second oxide films F21 and F22. Further, the first, second, third, and fourth oxide films F21 to F24 obtained herein are amorphous, amorphous, amorphous, and crystalline, respectively. The first, second, third, and fourth oxide films are formed by alternately forming films having different properties to form an oxide film having both insulating properties and oxidation inhibition, and are obtained by not having a desired thickness or more. A magnetic body that increases the relative magnetic permeability and has both insulation properties. (Third Magnetic Layer) The magnetic material constituting the third magnetic layer 123 may be configured in the same manner as the first magnetic layer 121 or may be configured in the same manner as the second magnetic layer 122. Typically, the third magnetic layer 123 is made of a magnetic material having magnetic properties equal to or higher than those of the first magnetic layer 121. [Method of Manufacturing Coil Component] Next, a method of manufacturing the coil component 10 will be described. 9A to 9C are schematic cross-sectional views showing a main part of a method of manufacturing the magnetic layers ML1 to ML7 of the coil component 10. The manufacturing method of the magnetic layers ML1 to ML7 includes a manufacturing step of the first magnetic layer 121, a forming step of the conductor pattern C10, and a manufacturing step of the second magnetic layer 122. (Production of the first magnetic layer) When the first magnetic layer 121 is produced, a magnetic paste (slurry) prepared in advance is applied to the plastic using a coater (not shown) such as a doctor blade or a die coater. The surface of the base film (not shown). Then, the base film is dried at a temperature of about 80 ° C for about 5 minutes using a dryer (not shown) such as a hot air dryer to produce first to seventh magnetic sheets 121S corresponding to the magnetic layers ML1 to ML7 ( Refer to Figure 9A). The magnetic sheets 121S are each formed to have a size of a plurality of first magnetic layers 121. The composition of the magnetic paste used herein is such that the FeCrSi alloy particle group (soft magnetic alloy particles P1) is 75 to 85 wt%, and the butyl carbitol (solvent) is 13 to 21.7 wt%, and polyvinyl butyral (bonding) The agent is 2 to 3.3 wt%, and is adjusted according to the average particle diameter (median diameter) of the FeCrSi particle group. For example, when the average particle diameter (median diameter) of the FeCrSi alloy particle group is 3 μm or more, it is set to 85 wt%, 13 wt%, 2 wt%, and is less than 1.5 μm and less than 3 μm. In the case of the case, it is set to 80 wt%, 17.3 wt%, and 2.7 wt%, respectively, and when it is less than 1.5 μm, it is set to 75 wt%, 21.7 wt%, and 3.3 wt%, respectively. The average particle diameter of the FeCrSi alloy particle group is selected according to the thickness of the first magnetic layer 121 and the like. The FeCrSi alloy particle group is produced, for example, by an atomization method. The first magnetic layer 121 is formed by arranging four or more alloy magnetic particles (FeCrSi alloy particles) in the thickness direction, and has a thickness of, for example, 5 μm or more and 25 μm or less. In the present embodiment, the average particle diameter of the alloy magnetic particles is preferably from 1 to 4 μm in terms of d50 (median diameter) on a volume basis. The d50 of the alloy magnetic particles is measured using a particle size and particle size distribution measuring apparatus (for example, Microtrac manufactured by Nikkiso Co., Ltd.) by a laser diffraction scattering method. Then, the first to sixth magnetic sheets 121S corresponding to the magnetic layers ML1 to ML6 are formed in a specific arrangement and through holes V1 to V6 by using a punching machine (not shown) such as a punching machine or a laser processing machine. (Refer to Fig. 3) Corresponding through holes (not shown). In the arrangement of the through holes, the first to seventh magnetic sheets 121S are stacked so as to form internal conductors in the through holes filled with the conductors and the conductor patterns C11 to C17. (Formation of Conductor Pattern) Next, as shown in FIG. 9B, conductor patterns C11 to C17 are formed on the first to seventh magnetic sheets 121S. The conductor pattern C11 is printed on a surface of the first magnetic sheet 121S corresponding to the magnetic layer ML1 by using a printing machine (not shown) such as a screen printing machine or a gravure printing machine. Further, at the time of forming the conductor pattern C11, the conductor paste is filled in a through hole corresponding to the through hole V1. Then, the first magnetic sheet 121S is dried at a temperature of about 80 ° C for about 5 minutes using a dryer (not shown) such as a hot air dryer to form a first printed layer corresponding to the conductor pattern C11 in a specific arrangement. The conductor patterns C12 to C17 and the via holes V2 to V6 were also produced in the same manner as described above. By this, the second to seventh printed layers corresponding to the conductor patterns C12 to C17 are formed in a specific arrangement on the surfaces of the second to seventh magnetic sheets 121S corresponding to the magnetic layers ML2 to ML7. The composition of the conductor paste used herein is 85 wt% of the Ag particle group, 13 wt% of the butyl carbitol (solvent), 2 wt% of the polyvinyl butyral (adhesive), and d50 of the Ag particle group ( The median diameter) is about 5 μm. (Production of Second Magnetic Layer) Next, as shown in FIG. 6C, the second magnetic layer 122 is formed on the first to seventh magnetic sheets 121S. When the second magnetic layer 122 is produced, first, soft magnetic alloy particles P2 having a coating material (third oxide film F23) containing a ruthenium oxide film formed on the surface thereof are prepared by performing the above pretreatment. Then, a magnetic paste (slurry) of a FeCrSi alloy particle group containing the soft magnetic alloy particles is applied to the first to seventh magnetic sheets by using a printing machine (not shown) such as a screen printing machine or a gravure printing machine. Around the conductor patterns C11 to C17 on the material 121S. Next, the magnetic paste is dried at about 80 ° C for about 5 minutes using a dryer (not shown) such as a hot air dryer. The composition of the magnetic paste used herein was 85 wt% of the FeCrSi alloy particle group, 13 wt% of butyl carbitol (solvent), and 2 wt% of polyvinyl butyral (adhesive). The thickness of the second magnetic layer 122 is adjusted so as to be equal to or smaller than the thickness of the conductor patterns C11 to C17, and substantially the same plane is formed in the lamination direction, so that the magnetic layers are not formed in the respective magnetic layers. The magnetic body portion 12 is obtained in the case where a step is generated and a build-up offset or the like is not generated. The second magnetic layer 122 is formed by a thickness in which three or more alloy magnetic particles (FeCrSi alloy particles) are arranged in the thickness direction. The thickness thereof is, for example, 4 μm or more and 20 μm or less. The average particle diameter of the soft magnetic alloy particles P2 constituting the second magnetic layer 122 may be the same as or smaller than or smaller than the average particle diameter of the soft magnetic alloy particles P1 constituting the first magnetic layer 121. In the present embodiment, the average particle diameter is 1 to 4 μm. When the average particle diameter of the soft magnetic alloy particles P2 is smaller, the specific surface area is increased, so that the insulating effect of the soft magnetic alloy particles P2 due to the second oxide F2 is increased. The first to seventh sheets corresponding to the magnetic layers ML1 to ML7 are produced in the above manner (see FIG. 9C). (Production of the third magnetic layer) When the third magnetic layer 123 is produced, a magnetic paste (slurry) prepared in advance is applied to the plastic using a coater (not shown) such as a doctor blade or a die coater. The surface of the base film (not shown). Then, the base film is dried at a temperature of about 80 ° C for about 5 minutes using a dryer (not shown) such as a hot air dryer, and a magnetic sheet corresponding to the third magnetic layer 123 constituting the magnetic layers MLU and MLD is produced. . The magnetic sheets are each formed to have a size of a plurality of third magnetic layers 123. The composition of the magnetic paste used herein was 85 wt% of the FeCrSi alloy particle group, 13 wt% of butyl carbitol (solvent), and 2 wt% of polyvinyl butyral (adhesive). As described above, the thickness of each of the magnetic layers MLU and MLD is, for example, 50 μm or more and 120 μm or less, and is set according to the number of layers. In the present embodiment, the average particle diameter of the alloy magnetic particles constituting the third magnetic layer 123 and the average particle diameter of the alloy magnetic particles constituting the first magnetic layer 121 and the average particle diameter of the alloy magnetic particles constituting the second magnetic layer 122. The diameter is the same, or it may be larger or smaller. When the average particle diameter is the same, the relative magnetic permeability can be increased, and in the case of a small amount, the third magnetic layer 123 can be made thin. (Laminating and cutting) Next, the first to seventh sheets (corresponding to the magnetic layers ML1 to ML7) and the eighth sheet group (with the magnetic layer MLU) are used by using an adsorption conveyor and a press (not shown). The MLD is laminated in the order shown in Fig. 3 and thermocompression bonded to form a laminate. Then, using a cutter (not shown) such as a cutter or a laser processing machine, the laminated body is cut into the size of the component body, and the wafer before processing (including the magnetic body portion and the coil portion before the heat treatment) is produced. . (Degreasing and Formation of Oxide) Then, using a heat treatment machine (not shown) such as a baking furnace, a plurality of wafers before heat treatment are collectively heat-treated in an oxidizing atmosphere such as the atmosphere. The heat treatment includes a degreasing process and an oxide formation process, and the degreasing process is carried out at about 500 ° C for about 1 hour, and the oxide formation process is carried out at about 700 ° C for about 5 hours. Before the heat treatment before the degreasing process, a plurality of fine gaps exist between the FeSiCr alloy particles in the magnetic body before the heat treatment, and a binder or the like is contained in the fine gap. However, these binders disappear in the degreasing process, so that the fine gap becomes pores (voids) after the degreasing process is completed. Further, a plurality of fine gaps are present between the Ag particles in the coil portion before the heat treatment, and a binder or the like is contained in the fine gap, but the binder disappears in the degreasing process. In the oxide formation process after the degreasing process, the FeSiCr alloy particles in the magnetic body before the heat treatment are densely formed to form the magnetic body portion 12 (see FIGS. 1 and 2), and the particles are formed on the respective surfaces of the FeSiCr alloy particles. Oxide (first oxide F1 and second oxide F2). Moreover, the Ag portion of the coil portion before the heat treatment is sintered to form the coil portion 13 (see FIGS. 1 and 2), whereby the component body 11 is produced. In the first magnetic layer 121, the first oxide F1 including the first to third oxide films F11 to F13 is formed on the surface of the soft magnetic alloy particles P1, and the soft magnetic particles P1 are bonded to each other via the joint portion V1. (Refer to Figure 5). On the other hand, in the second magnetic layer 122, the second oxide F2 including the first to fourth oxide films F21 to F24 is formed on the surface of the soft magnetic alloy particles P2, and the soft magnetic alloy particles P2 are formed via the joint portion V2. Combine with each other (refer to Figure 7). (Formation of External Electrode) Then, using a coater (not shown) such as a dip coater or a roll coater, a conductor paste prepared in advance is applied to both end portions in the longitudinal direction of the component body 11, and a baking furnace is used. The heat treatment machine (not shown) is baked at about 650 ° C for about 20 minutes, and the solvent and the binder are eliminated by the baking treatment, and the Ag particle group is sintered to produce an external portion. Electrodes 14 and 15 (see Figs. 1 and 2). The composition of the conductor paste for the external electrodes 14 and 15 used herein is 85 wt% or more of the Ag particle group, and contains glass, butyl carbitol (solvent), and polyvinyl butyral (bonding) in addition to the Ag particle group. And the d50 (median diameter) of the Ag particle group is about 5 μm. Finally, plating is performed. The plating is performed by ordinary plating, and the metal films of Ni and Sn are attached to the external electrodes 14 and 15 which are formed by sintering the Ag particles. In this way, the coil component 10 can be obtained. In the coil component 10 of the present embodiment, the magnetic material constituting the second magnetic layer 122 has soft magnetic alloy particles P2 and a second oxide F2 formed on the surface thereof. In the magnetic material, the surface of the soft magnetic alloy particles P2 is covered with the first to fourth oxide films F21 to F24, so that the insulating properties higher than those of the magnetic material constituting the first magnetic layer 121 are obtained. Thereby, the insulation characteristics of the coil component 10 can be improved, and the large current can be easily handled. Further, since the second magnetic layer 122 has higher insulating properties than the first magnetic layer 121, even if the distance between the soft magnetic alloy particles P2 is shortened, good insulating properties can be ensured. Therefore, even when the magnetic powder density (the relative density of the second magnetic layer 122) is increased to increase the magnetic properties, the required insulating properties can be stably ensured. [Examples] Hereinafter, examples of the invention will be described. (Example 1) It takes 50 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 The treatment liquid of ethanol and water is added to the soft magnetic alloy particles (FeSiCr alloy particles) having an average particle diameter (D50) of 6 μm in an equal amount, and a mixture of a specific amount of ethanol and ammonia is mixed and stirred. Thereafter, the soft magnetic alloy particles are filtered and separated, and dried, whereby a SiO containing a thickness of 15 nm is formed on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was prepared, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], dielectric breakdown voltage (BVD) [MV/cm], and strength [ Kgf/mm 2 ] for evaluation. The production conditions of the green compact are as follows. 100 parts by weight of the alloy particles were stirred and mixed with 1.5 parts by weight of a PVA (polyvinyl alcohol) binder, and 0.5 parts by weight of Zn stearate was added as a lubricant. Thereafter, at 6 to 18 ton/cm 2 The forming pressure was formed into a shape for each of the following evaluations. At this time, the molding pressure was adjusted so that the filling ratio of the soft magnetic alloy particles in the magnetic body was 80 vol%. Then, the obtained green compact was degreased at 500 ° C for 1 hour, and heat-treated at 700 ° C for 5 hours in an atmosphere (in an oxidizing atmosphere) to obtain a magnetic body. In order to measure the relative magnetic permeability (M), a ring-shaped magnetic body having an outer diameter of 8 mm, an inner diameter of 4 mm, and a thickness of 1.3 mm was produced. A coil containing a urethane-coated copper wire having a diameter of 0.3 mm was wound around the magnetic body to obtain a sample for measurement. The relative magnetic permeability of the magnetic body was measured at a measurement frequency of 10 MHz using an L Chronometer (manufactured by Agilent Technologies, Inc.: 4285A). The volume resistivity was measured in accordance with JIS-K6911. Among them, a disk-shaped magnetic body having an outer shape of f7.0 mm and a thickness of 0.5 to 0.8 mm was produced as a measurement sample. After the above heat treatment, an Au film is formed on the two bottom surfaces (the entire surface of the bottom surface) by sputtering. A voltage of 3.6 V (60 V/cm) was applied to both surfaces of the Au film. The volume resistivity is calculated from the resistance value at this time. In order to measure the dielectric breakdown voltage, a disk-shaped magnetic body having an outer shape of f7.0 mm and a thickness of 0.5 to 0.8 mm was produced as a measurement sample. After the above heat treatment, an Au film is formed on the two bottom surfaces (the entire surface of the bottom surface) by sputtering. A voltage was applied to both surfaces of the Au film, and an IV measurement was performed. Slowly increase the applied voltage and the current density will be 0.01 A/cm. 2 The applied voltage at the time point is regarded as the breakdown voltage. In order to evaluate the mechanical strength, a 3-point bending breaking stress was measured. Fig. 10 is a schematic explanatory view for explaining measurement of a three-point bending breaking stress. As shown in the figure, a load is applied to the object to be measured, and the load W when the object to be measured is broken is measured. The three-point bending breaking stress σb is calculated from the following equation in consideration of the bending moment M and the second moment I of the section. Σb=(M/l)×(h/2)=3WL/2bh 2 For the test piece for measuring the three-point bending breaking stress, a plate-shaped magnetic body having a length of 50 mm, a width of 10 mm, and a thickness of 4 mm was produced as a measurement sample. The components and thicknesses of the oxide film (corresponding to the first to fourth oxide films F21 to F24 in FIG. 7) formed on the surface of the alloy particles in the magnetic material were measured. In the measurement, a STEM (scanning transmission electron microscope) equipped with EDS was used, and the composition of the oxide film was determined by the STEM-EDS method, and the STEM-high angle annular dark field (HAADF, high angle annular dark) was used. The field method measures the thickness of the oxide film. Before the measurement, a sheet sample was prepared by using a focused ion beam device (FIB) to form a sheet of 50 to 100 nm, and the diameter of the electron beam was in the range of 0.2 to 1.5 nm, respectively, by the line of EDS. The composition of the oxide film was measured by an analytical method, and the thickness of the oxide film was measured by the HAADF method. The place where the thickness of each oxide film is measured is performed in a portion where the alloy particles are not bonded to each other, and a perpendicular line is drawn to the surface of the alloy particles. Then, the surface of the alloy particles was observed to the outside on the vertical line, and the portion where the oxygen ratio was 5% or less was defined as the surface of the alloy particles. Further, when the surface of the alloy particles is viewed from the outside, the amount of the element L (Si, Zr, Hf or Ti) is larger than the element M (Cr or Al), and the oxide film (the first oxide film) of the element L is used. The thickness. Thereafter, the outer portion is observed in the same manner as the outer side, and the range of the element M is larger than the element L as the oxide film (the second oxide film) of the element M, and the amount of the element L is larger than the range of the element M. It is an oxide film (third oxide film) of the element L. Further, the oxide film (fourth oxide film) of Fe is in a range in which the amount of Fe is larger than that of the element L. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 27, and the volume resistivity is 2.7×10. 3 [Ω・cm], insulation breakdown voltage is 1.3×10 -2 [MV/cm], intensity is 10 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 15 nm (component Si), and the thickness of the fourth oxide film It is 20 nm (component Fe). (Example 2) It takes 10 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the treatment liquid of ethanol and water is added to the mixture of soft magnetic alloy particles (FeSiCr alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and mixed and stirred. Filtering and separating the soft magnetic alloy particles and drying them, thereby forming a SiO containing a thickness of 1 nm on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 36, and the volume resistivity is 7.1×10. 1 [Ω・cm], insulation breakdown voltage is 5.3×10 -3 [MV/cm], intensity is 14 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 1 nm (component Si), and the thickness of the fourth oxide film It is 60 nm (component Fe). (Example 3) It takes 15 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the treatment liquid of ethanol and water is added to the mixture of soft magnetic alloy particles (FeSiCr alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and mixed and stirred. Filtering and separating the soft magnetic alloy particles and drying them, thereby forming a SiO containing a surface having a thickness of 5 nm. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 34, and the volume resistivity is 3.2×10. 2 [Ω・cm], insulation breakdown voltage is 7.8×10 -3 [MV/cm], intensity is 12 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 5 nm (component Si), and the thickness of the fourth oxide film It is 40 nm (component Fe). (Example 4) It takes 20 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the treatment liquid of ethanol and water is added to the mixture of soft magnetic alloy particles (FeSiCr alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and mixed and stirred. Filtering and separating the soft magnetic alloy particles and drying them, thereby forming a SiO containing a thickness of 11 nm formed on the surface 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 30, and the volume resistivity is 3.2×10. 2 [Ω・cm], insulation breakdown voltage is 7.8×10 -3 [MV/cm], intensity is 11 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 11 nm (component Si), and the thickness of the fourth oxide film It is 30 nm (component Fe). (Example 5) It takes 50 minutes to contain a specific amount of zirconium tetraisopropoxide and Zr (OiC). 3 H 7 ) 4 The treatment liquid of ethanol and water is added dropwise to a mixture of soft magnetic alloy particles (FeSiCr alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and then mixed and stirred. The soft magnetic alloy particles are filtered and separated, and dried, whereby a ZrO containing a thickness of 15 nm is formed on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 27, and the volume resistivity is 2.5×10. 3 [Ω・cm], insulation breakdown voltage is 1.1×10 -2 [MV/cm], intensity is 10 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 15 nm (component Zr), and the thickness of the fourth oxide film It is 20 nm (component Fe). (Example 6) It takes 50 minutes to contain a specific amount of tetraisopropoxy fluorene, Hf [OCH (CH) 3 ) 2 ] 4 The treatment liquid of ethanol and water is added dropwise to a mixture of soft magnetic alloy particles (FeSiCr alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and then mixed and stirred. The soft magnetic alloy particles are filtered and separated, and dried, whereby a surface containing 15 nm of HfO is formed. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 26, and the volume resistivity is 2.4×10. 3 [Ω・cm], insulation breakdown voltage is 1.2×10 -2 [MV/cm], intensity is 10 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 15 nm (component Hf), and the thickness of the fourth oxide film It is 20 nm (component Fe). (Example 7) It takes 50 minutes to contain a specific amount of titanium tetraisopropoxide, Ti[OCH(CH) 3 ) 2 ] 4 The treatment liquid of ethanol and water is added dropwise to a mixture of soft magnetic alloy particles (FeSiCr alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and then mixed and stirred. The soft magnetic alloy particles are filtered and separated, and dried, whereby a TiO containing a thickness of 15 nm is formed on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 27, and the volume resistivity is 2.5×10. 3 [Ω・cm], insulation breakdown voltage is 1.1×10 -2 [MV/cm], intensity is 10 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 15 nm (component Ti), and the thickness of the fourth oxide film It is 20 nm (component Fe). (Example 8) It takes 50 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the treatment liquid of ethanol and water is added to the mixture of soft magnetic alloy particles (FeSiAl alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and mixed and stirred. Filtering and separating the soft magnetic alloy particles and drying them, thereby forming a SiO containing a thickness of 15 nm on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 25, and the volume resistivity is 3.0×10. 3 [Ω・cm], insulation breakdown voltage is 1.1×10 -2 [MV/cm], intensity is 11 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 15 nm (component Al), the thickness of the third oxide film is 15 nm (component Si), and the thickness of the fourth oxide film It is 20 nm (component Fe). (Example 9) It takes 50 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the treatment liquid of ethanol and water are added dropwise to the mixture of soft magnetic alloy particles (FeZrCr alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and then mixed and stirred. Filtering and separating the soft magnetic alloy particles and drying them, thereby forming a SiO containing a thickness of 15 nm on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 27, and the volume resistivity is 2.0×10. 3 [Ω・cm], insulation breakdown voltage is 1.1×10 -2 [MV/cm], intensity is 10 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Zr), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 15 nm (component Si), and the thickness of the fourth oxide film It is 20 nm (component Fe). (Example 10) It takes 70 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the treatment liquid of ethanol and water are added dropwise to the mixture of soft magnetic alloy particles (FeZrCr alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and then mixed and stirred. Filtering and separating the soft magnetic alloy particles and drying them, thereby forming a SiO containing a thickness of 20 nm formed on the surface 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 25, and the volume resistivity is 4.1×10. 3 [Ω・cm], insulation breakdown voltage is 1.1×10 -2 [MV/cm], intensity is 10 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 20 nm (component Si), and the thickness of the fourth oxide film It is 20 nm (component Fe). (Example 11) It takes 90 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the treatment liquid of ethanol and water are added dropwise to the mixture of soft magnetic alloy particles (FeZrCr alloy particles) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and then mixed and stirred. Filtering and separating the soft magnetic alloy particles and drying them, thereby forming a SiO containing a thickness of 24 nm on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 21, and the volume resistivity is 5.0×10. 3 [Ω・cm], insulation breakdown voltage is 8.0×10 -3 [MV/cm], intensity is 8 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 24 nm (component Si), and the thickness of the fourth oxide film It is 15 nm (component Fe). (Example 12) It takes 10 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the treatment liquid of ethanol and water is added dropwise to the mixture of soft magnetic alloy particles (FeSiCr alloy particles) having an average particle diameter (D50) of 2 μm, a specific amount of ethanol and ammonia water, and then mixed and stirred. Filtering and separating the soft magnetic alloy particles and drying them, thereby forming a SiO containing a thickness of 1 nm on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 21, and the volume resistivity is 8.0×10. 1 [Ω・cm], insulation breakdown voltage is 6.6×10 -3 [MV/cm], intensity is 12 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 1 nm (component Si), and the thickness of the fourth oxide film It is 60 nm (component Fe). (Example 13) It takes 10 minutes to contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the treatment liquid of ethanol and water is added to the mixture of soft magnetic alloy particles (FeSiCr alloy particles) having an average particle diameter (D50) of 1 μm, a specific amount of ethanol and ammonia water, and mixed and stirred. Filtering and separating the soft magnetic alloy particles and drying them, thereby forming a SiO containing a thickness of 1 nm on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 10, and the volume resistivity is 1.0×10. 2 [Ω・cm], insulation breakdown voltage is 1.2×10 -2 [MV/cm], intensity is 13 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), the thickness of the third oxide film is 1 nm (component Si), and the thickness of the fourth oxide film It is 60 nm (component Fe). (Comparative Example) Will contain a specific amount of TEOS (tetraethoxy decane, Si (OC) 2 H 5 ) 4 ), the ethanol and water treatment liquids are all mixed and stirred at one time to a soft magnetic alloy particle (FeSiCr alloy particle) having an average particle diameter (D50) of 6 μm, a specific amount of ethanol and ammonia water, and then filtered and separated. The soft magnetic alloy particles are dried and dried, thereby forming a SiO containing a thickness of 30 nm formed on the surface. 2 Soft magnetic alloy particles of the coating layer of the film. The pressed powder (magnetic material) of the soft magnetic alloy particles was produced under the same conditions as in Example 1, and the relative magnetic permeability (μ), volume resistivity [Ω·cm], and dielectric breakdown voltage of the soft magnetic alloy particles were prepared. (BVD) [MV/cm] and strength [kgf/mm 2 ] for evaluation. The measurement results are shown in Tables 1 and 2. The relative magnetic permeability is 20, and the volume resistivity is 1.1×10. 1 [Ω・cm], insulation breakdown voltage is 7.0×10 -4 [MV/cm], intensity is 7 [kgf/mm 2 ]. Further, the thickness of the first oxide film is 5 nm (component Si), the thickness of the second oxide film is 11 nm (component Cr), and the thickness of the third oxide film is 71 nm, and the composition thereof is mainly composed of Fe and mixed. There are Si and Cr. Furthermore, the fourth oxide film could not be confirmed. [Table 1] [Table 2] As shown in Tables 1 and 2, according to Examples 1 to 11 in which a coating material was formed by dropwise adding a treatment liquid to a solution of alloy particles at a specific amount, it was possible to mix the treatment liquid once to the treatment liquid. The comparative examples in which the coating material was formed in the above solution had higher dielectric breakdown characteristics and higher relative magnetic permeability. The reason for this is presumed to be that the third oxide film (coating material) is uniformly formed on the surface of the alloy powder, and although the thickness of the oxide film is thin, there is almost no defect. In addition, it is presumed that both the first oxide film and the third oxide film contribute to the dielectric breakdown characteristics, and the thickness of the entire first to fourth oxide films can be reduced. Here, when the first embodiment is compared with the comparative example, the result is a pretreatment for forming a coating layer containing an Si oxide film on the alloy particles, and a mixture containing ethanol, ammonia water, TEOS, and water is used. The same is true. However, SiO formed on the surface of the alloy particles due to the preparation method of the mixed solution 2 The morphology of the membrane is quite different. That is, in the treatment method of the comparative example in which alloy particles, ethanol, ammonia water, TEOS, and water are mixed at once, as described above, SiO 2 The particles nucleate in the solution, the crystal grains grow to form an aggregate, and the uniform nucleation of the aggregate adhering to the surface of the alloy particles predominates. The result is SiO 2 The fine particles do not cover the entire alloy particles and partially adhere to the surface, so that the insulation withstand voltage characteristics of the soft magnetic alloy particles cannot be improved. Fig. 11 is a view schematically showing SiO formed on the surface of soft magnetic alloy particles in the case of a comparative example in which alloy particles, ethanol, ammonia water, TEOS, and water are mixed at once. 2 A cross-sectional view of the particle state of the microparticle. Furthermore, SiO is performed by preparing the above mixed solution. 2 In the case of formation of microparticles, SiO obtained by uniform nucleation and grain growth is performed using a high-resolution TEM of a magnification of about 50,000 times. 2 As a result of observation of the particles, for example, a streak-like pattern was observed to interfere with the grain. The interference pattern is a crystal grain, and since this phenomenon is observed, the aggregate obtained by the treatment method of the comparative example is crystalline. On the other hand, according to the treatment method of Example 1 in which the treatment liquid containing TEOS, ethanol, and water was mixed and added to the mixed liquid containing the alloy particles, ethanol, and ammonia water, the uniform nucleation was suppressed. The uneven nucleation on the surface of the alloy particles predominates, so that even if the coating layer on the surface of the alloy particles is not as thick as 25 nm, it is formed in a stable and uniform thickness. By using this method, the thickness of the coating layer can be controlled in a single nanometer level by the amount of TEOS, and for example, even if it is a thickness of 1 nm, a stable coating film can be formed. FIG. 12 is a cross-sectional view showing the state of the coating layer in the case where a coating layer is formed on the soft magnetic alloy particles by the first embodiment. Further, as a result of observing the coating layer formed in Example 1 using a high-resolution TEM having a magnification of 50,000 times, for example, no streaky pattern was observed in a stripe shape. Since the interference pattern was not observed, it was confirmed that the coating layer of Example 1 was amorphous. Usually amorphous SiO 2 Insulation resistance value is more crystalline than SiO 2 The resistance value is about 2 to 3 digits high. Therefore, the SiO coated in Example 1 2 Even if the film thickness is, for example, a thickness of 1 nm, it is possible to have higher insulation withstand voltage characteristics than the comparative example. Further, since the coating layers of Examples 1 to 11 have a thickness of 24 nm or less and are thin, iron (Fe) is stably diffused from the alloy particles to the outside of the coating layer by heat treatment to form a fourth oxide film. Thereby, further improvement in insulation characteristics can be achieved. As described above, in Example 1 and Comparative Example 1, since the method of forming the oxide film as the pretreatment was greatly different, the film quality of the obtained oxide film was greatly different. The difference in film quality of the oxide film is reflected by the difference in insulation withstand voltage characteristics and strength of the pressed powder after heat treatment. According to the above evaluation, Example 1 is more capable of improving the relative magnetic permeability than Example 8. It is predicted that the reason is that A1 is more likely to generate an oxidation reaction than Cr, and this influence slightly affects the filling rate after the heat treatment. The element M is preferably Cr in terms of being able to increase the relative magnetic permeability. Further, in the first embodiment, the dielectric breakdown characteristics can be improved as compared with the fifth and sixth embodiments. The reason for this is that even if it is an oxide film having the same thickness as Zr and Hf, the uniformity of the Si oxide film is high and it becomes an oxide film with few defects. In particular, when the thickness of the first to fourth oxide films is the thickness of the first <third < fourth step (Examples 1, 4 to 9), the insulating property can be further improved. When the soft magnetic alloy particles of the same size are used as the third (first, fourth) (Examples 2 and 3), the relative magnetic permeability can be improved. The fourth oxide film is filled with voids generated by degreasing the binder, and even if the thickness thereof is increased, the relative magnetic permeability is not greatly reduced, and the strength can be improved by the effect of the landfill voids. Reduce water and other external soaking, thereby improving reliability. Moreover, it is understood that the first and second oxide films of Examples 5, 6, and 7 are composed only of the components of the soft magnetic alloy particles, and each oxide film is formed independently. Further, in Example 11, it was observed that the relative magnetic permeability was further lowered as compared with Example 10, and slightly exceeded the value of the comparative example. It is predicted that this is due to excessive formation of the third oxide film. Further, in the examples herein, the thickness of the third oxide film is not made thinner than 1 nm. When it is less than 1 nm, a film covering the surface of the soft magnetic alloy particles cannot be formed. The oxide formed by the element L forming the third oxide film is predicted to have an oxide size of 0.5 nm or more, and since the oxide of this size is continuously arranged, an oxide film of 1 nm or more is required. Therefore, the third oxide film is preferably 1 nm or more and 20 nm or less. Alloy particles of 6 μm were used for Example 2 having a thickness of 1 nm with respect to the third oxide film, and alloy particles of 2 μm and 1 μm were used for Examples 12 and 13, respectively. Although the relative magnetic permeability is lowered due to the refinement of the alloy particles, by the same method as in the second embodiment, the coating of a stable and uniform thickness as shown in Fig. 12 can be formed regardless of the particle diameter of the alloy particles. The layer can improve the dielectric breakdown characteristics. On the other hand, in the treatment method of the comparative example in which alloy particles, ethanol, ammonia water, TEOS, and water are mixed at once, by using SiO 2 The aggregate of particles adheres to the surface of the alloy particles to ensure dielectric breakdown characteristics, but if the alloy particles and SiO 2 When the difference in particle diameter of the particles is small, it is difficult to densely cover the surface of the alloy particles, and the dielectric breakdown characteristics cannot be improved. Moreover, it was confirmed that the same insulating properties as those of the FeSiCr-based magnetic body were obtained even in the respective magnetic bodies of the FeSiAl-based or FeZrCr-based magnetic materials. Moreover, when the components of the coating material were Zr, Hf, and Ti, it was confirmed that the same insulating properties as those of the magnetic material having the coating material of the Si component were obtained. Although the embodiments of the present invention have been described above, the present invention is not limited to the above embodiments, and various modifications can be added thereto. For example, in the above embodiment, only the example in which the magnetic material of the present invention is applied to the second magnetic layer 122 has been described. However, the present invention is not limited thereto, and the present invention is also applicable to the first magnetic layer 121 and the third. At least two of the magnetic layer 123 or the first to third magnetic layers. Further, in the above-described embodiment, the magnetic material constituting the magnetic core of the coil component or the laminated inductor is exemplified as the magnetic material. However, the present invention is not limited thereto, and the present invention can also be applied to a motor, A magnetic body used for electromagnetic parts such as actuators, generators, reactors, and turbulence.