A semiconductor device includes a semiconductor substrate having an electrode formed above a surface thereof; a first insulating resin layer that is provided over the semiconductor substrate and has a first opening defined at a position corresponding to the electrode; a first wiring layer that is provided on the first insulating resin layer and is connected to the electrode through the first opening; a second insulating resin layer provided over the first insulating resin layer and the first wiring layer, the second insulating resin layer having a second opening that is defined at a position different from the position of the first opening in a direction of the surface of the semiconductor substrate; and a second wiring layer that is provided on the second insulating resin layer and is connected to the first wiring layer through the second opening, wherein the second wiring layer includes an induction element, and a sum of a thickness of the first insulating resin layer and a thickness of the second insulating resin layer is not less than 5 .mu.m and not more than 60 .mu.m.