Surge absorbing element and the surge absorption circuit

An object of the present invention is to provide a small surge absorption element that exhibits superior impedance matching even for high-speed signals and a surge absorption circuit. The surge absorption element comprises first and second inductor sections and first and second surge absorption sections. The first inductor section comprises first and second coils and the second inductor section comprises third and fourth coils. By suitably setting the coupling coefficients between the respective coils and the induction coefficients of the first to fourth coils, image impedance with an even frequency characteristic can be implemented over a wide area. Further, because the first to fourth coils have a positive magnetically coupled state with respect to one another, the induction coefficients of the first to fourth coils can be reduced in comparison with a case where the first to fourth coils are not afforded a positive magnetically coupled state.