Electronic part and semiconductor device

An electronic part, comprising:

• a first substrate including a first base and a first coil, the first coil being electrically insulated from the first base;
• a second substrate including a second base and a second coil, the second coil being electrically insulated from the second base;
• a support member that supports the first substrate and the second substrate, wherein
• the first substrate is between the second substrate and the support member in a thickness direction of the support member,
• the first substrate overlaps the second substrate as viewed in the thickness direction,
• the support member includes a third main surface facing one side in the thickness direction,
• the second substrate is on the third main surface,
• the support member further includes a recessed portion recessed from the third main surface,
• the first base is between the first coil and the second coil in the thickness direction, and
• the first coil is magnetically coupled to the second coil;
• a first wiring portion on the support member;
• and
• a second wiring portion on the third main surface, wherein
• the first wiring portion is separated from the second wiring portion,
• the first wiring portion is electrically connected to the first coil,
• the first wiring portion is continuous from the third main surface to the recessed portion,
• the first substrate is bonded to a part of the first wiring portion,
• the part of the first wiring portion is in the recessed portion,
• the second substrate is bonded to the second wiring portion, and
• the second wiring portion is electrically connected to the second coil.