A non-reciprocal circuit element for microwaves which is reduced in size and loss without causing any conductor loss in the center electrodes resulting from the miniaturization. The non-reciprocal circuit element is provided with the center electrodes which are perpendicular to each other and insulated from each other, and a magnetic or dielectric material for microwaves at the intersection parts of the center electrodes. Each center electrode comprises a plurality of conductors (55, 56 and 57) which are stacked on one another by interposing a magnetic or dielectric material for microwaves between conductors.
